PCIT Vs Menizies Bobba Ground Handling Services Pvt. Ltd. (Karnataka High Court)
The Karnataka High Court considered the maintainability of a Revenue appeal filed under Section 260A of the Income-tax Act, 1961 against an order of the Income Tax Appellate Tribunal, Hyderabad Bench, for the assessment year 2015-16. The Revenue submitted that the appeal was maintainable before the Karnataka High Court because the respondent company’s registered office was presently situated in Bangalore. The Court noted that the assessment order had been passed by the Deputy Commissioner of Income Tax, Circle 16(2), Hyderabad, and that the ITAT order had also been passed by the Hyderabad Bench. Relying on the decision of the Supreme Court in PCIT v/s ABL PAPERS, reported in (2022) 447 ITR 1, the Court observed that jurisdiction under Section 260A is determined by the High Court within whose territorial jurisdiction the assessment order is passed. As both the assessment order and the ITAT order originated from Hyderabad, the Karnataka High Court held that the appeal was not maintainable before it. The appeal was accordingly dismissed, with liberty to the Revenue to file an appeal before the appropriate jurisdictional High Court.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Heard Sri.E.I.Sanmathi, learned Senior Standing Counsel along with Sri.Nirmal Mathew, learned Standing Counsel for the appellant, on the question of maintainability of appeal before this Court.
2. The Revenue filed this appeal under Section 260A of the Income-Tax Act, 961, questioning the order dated 10.2024 passed by the Income-Tax Appellate Tribunal ‘B’ Bench at Hyderabad in ITA No.226/Hyd/2021 for the assessment year 2015-16. Learned counsel for the appellant-revenue would submit that for the present, the registered office of the respondent is at Bangalore. Hence, the appeal is maintainable.
3. It is an admitted fact that the assessment order dated 12.2017 is passed by the Deputy Commissioner of Income-Tax, Circle 16(2), Hederabad. The Hon’ble Apex Court in a case reported in (2022) 447 ITR 1 (PCIT v/s ABL PAPERS) has held that the jurisdiction of High Court would be High Court where the assessment order is passed. In the instant case, the assessment order as well as the order by the Income-Tax Appellate Tribunal is of the Hyderabad.
In view of the above, the appeal would not be maintainable before this Court. With liberty to file an appeal before the appropriate jurisdictional High Court, the appeal stands dismissed.
