DCIT Vs Sahara India (ITAT Delhi)
ITAT Delhi held that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order. Thus, ITAT Delhi Bench do not have territorial jurisdiction as assessment order are based by AO in Lucknow.
Facts- The present appeals have been filed by the Revenue against Sahara Group which includes Sahara India (Firm) and Sahara India. Some of these appeals were filed before the Lucknow Benches of the Tribunal and some of these appeals were filed in Delhi Benches. The common factor in all these appeals and the cross objections is that the situs of the Assessing Officers (AOs) who has passed the assessment orders in the respective appeals is in Lucknow. The appeals filed in Lucknow Benches were transferred to Delhi Benches by the President, Income Tax Appellate Tribunal (ITAT) in pursuance of Rule 4 of Income-Tax (Appellate Tribunal) Rules, 1963 vide order dated 17.08.2006. The President, ITAT transferred 218 appeals of Sahara Group including Cos and appeals filed under Wealth Tax Act to Delhi Benches from ITAT Lucknow Benches.
During hearing of these appeals the Bench raised a query that after the decision of Hon’ble Supreme Court of India in the case of PCIT vs. ABC Papers Ltd., 141 com 332 and PCIT vs. MSPL Ltd., 150 taxmann.com 41; Whether these appeals and the cross objections are maintainable at Delhi Benches?
