Delhi High Court - Orders
The Pr. Commissioner Of Income Tax -5 vs Lg Electronics India Pvt. Ltd on 4 November, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~35 to 39
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 26/2019
THE PR. COMMISSIONER OF INCOME TAX -5 ..... Appellant
Through: Mr.Ajit Sharma, Sr.Standing Counsel
for Revenue with Mr.A.Renganath,
Advocate.
versus
LG ELECTRONICS INDIA PVT. LTD ..... Respondent
Through: Mr. Aditya Vohra, Advocate with
Mr. Abhisek Singhvi, Advocate.
+ ITA 38/2019
THE PR. COMMISSIONER OF INCOME TAX -5 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
LG ELECTRONICS INDIA PVT. LTD ..... Respondent
Through: Mr. Aditya Vohra, Advocate with
Mr. Abhisek Singhvi, Advocate.
+ ITA 846/2019
THE PR. COMMISSIONER OF INCOME TAX -5 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
L.G. ELECTRONICS INDIA PVT. LTD. ..... Respondent
Through: Mr. Aditya Vohra, Advocate with
Mr. Abhisek Singhvi, Advocate.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:09.11.2022
20:16:49
+ ITA 533/2019
LG ELECTRONICS INDIA PVT LTD ..... Appellant
Through: Mr. Aditya Vohra, Advocate with
Mr. Abhisek Singhvi, Advocate.
versus
ADDITIONAL COMMISSIONER
OF INCOME-TAX ( SPECIAL RANGE - 5 ) ..... Respondent
Through: Mr. Puneet Rai, Advocate with Ms.
Adeeba Mujahid and Mr. Nikhil Jain,
Advocates.
+ ITA 726/2019
PR. COMMISSIONER OF INCOME TAX -5 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.Standing
Counsel for the Revenue.
versus
L.G. ELECTRONICS INDIA PVT. LTD ..... Respondent
Through: Mr. Aditya Vohra, Advocate with
Mr. Abhisek Singhvi, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 04.11.2022 Present Income Tax Appeals have been filed challenging the orders passed by the Income Tax Appellate Tribunal (for short 'ITAT') dated 18th July, 2018 in ITA No. 3612/Del./2017 for Assessment Year (for short 'AY') 2005-06 & ITA No. 3613/Del./2017 for AY 2006-07, order dated 15th February, 2019 in ITA No. 953/Del./2014 for AY 2009-10, and order dated 14th January, 2019 in ITA 6253/Del.2012 for AY 2008-09.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:09.11.2022 20:16:49Learned counsel for the Appellant admits that the Assessing Officer, who had passed the assessment orders is based in Noida. The Supreme Court in Pr. Commissioner of Income Tax - I, Chandigarh vs. ABC Papers Limited, 2022 SCC OnLine SC 1036 has held as under:-
"38. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s)."
Consequently, this Court has no territorial jurisdiction to hear and decide the present appeals. Accordingly, the present appeals are disposed of with liberty to the appellants to file the present appeals in a Court having territorial jurisdiction within twelve weeks. This Court clarifies that the rights and contentions of all the parties are left open.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 4, 2022 js Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:09.11.2022 20:16:49