October 2019

Appeal to High Court – Territorial jurisdiction – Sections 116, 120, 124, 127, 260A and 269 of ITA, 1961 – Territorial jurisdiction of High Court is not governed by seat of the AO – Appeal would lie to High Court having jurisdiction over place where Tribunal which passed order is situated

K.B.Bhujle
Advocate

1.       Principal CIT vs. Sungard Solutions (I) Pvt. Ltd.; [2019] 415 ITR 294 (Bom.) Date of order: 26th February, 2019 A.Y.: 2008-09

 

Appeal to High Court – Territorial jurisdiction – Sections 116, 120, 124, 127, 260A and 269 of ITA, 1961 – Territorial jurisdiction of High Court is not governed by seat of the AO – Appeal would lie to High Court having jurisdiction over place where Tribunal which passed order is situated

 

In this case, the Bangalore Bench of the Tribunal had passed an order on 30th July, 2015. On 8th September, 2015, an order was passed u/s 127 of the Income-tax Act, 1961 transferring the respondent-assessee’s case from an Assessing Officer (AO) at Bangalore to an AO at Pune. On the basis of the place of the new AO, the Revenue filed an appeal against the order of the Tribunal in the Bombay High Court. The assessee’s advocate raised a preliminary objection about the maintainability of the appeal before the Bombay High Court.

 

The Bombay High Court accepted the assessee’s plea and held as under:

 

‘(i)   A bare reading of sections 116, 120, 124, 127, 260A and 269 of the Income-tax Act, 1961 establishes that Chapter XIII of the Act would be applicable only to the income-tax authorities under the Act as listed out in section 116 thereof. Thus, it follows that the provisions of sections 120, 124 and 127 of the Act will also apply only to the authorities listed in section 116 of the Act. The Tribunal and the High Court are not listed in section 116 of the Act as income-tax authorities under the Act.

 

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