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2019 (8) TMI 464

..... t maintainable before this Court. The Revenue should challenge the order passed by the Income Tax Appellate Tribunal, Mumbai Bench before the High Court of Bombay. - R/TAX APPEAL NO. 406 of 2019 - 5-8-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Appellant(s) : MRS MAUNA M BHATT(174) For The Opponent(s) : MR. PARTH H BHATT(6381) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 [for short, the Act, 1961 ] challenges the order dated 30th November 2016 passed by the Income Tax Appellate Tribunal, F Bench, Mumbai in the I.T.A. No.6642/Mum/2013 for the assessment year 2007-08. 2 The Revenue has proposed the following substantial questions of law for the consideratio .....

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..... ssessee raised a preliminary objection with regard to the maintainability of the present Tax Appeal before this High Court. Mr. Bhatt, the learned counsel pointed out that the impugned order has been passed by the Mumbai Bench of the Tribunal. Thus, according to Mr. Bhatt, the order passed by the Appellate Tribunal, Mumbai Bench can be challenged before the High Court of Bombay and not before this Court. Mr. Bhatt, in support of his preliminary objection, has placed reliance on a recent decision of the Bombay High Court in the case of Pr. Commissioner of Income Tax - 3, Pune vs. M/s. Sungard Solutions (I) Pvt Ltd [Income Tax Appeal No.1142 of 2016 decided 26th February 2019], wherein, in paras 11, 12, 13 and 14, the following has been obser .....

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..... assed the order. Therefore, in the facts of this case, on the bare examination of the provisions, it would be clear that in case of orders passed by the Banglore Bench of the Tribunal, appeal from such orders would lie only to the Karnataka High Court at Bangalore. 13 The submission on behalf of the Revenue that the seat of the Assessing Officer alone would decide the jurisdiction of the High Court on the basis of Section 127 of the Act, is misplaced. This for the reasons that the bare reading of the provisions show that the Court to which appeal would lie is not governed by the seat of the Assessing Officer. It for this reason that, the Income Tax Appellate Tribunal (ITAT) Rules specifically provides in Rule 4(i) thereof, the Bench which s .....

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..... of the appeal. Moreover, it is important to note that, the Bombay High Court Rules while providing for appeals from the Tribunal does not specifically exclude its jurisdiction in case of orders passed by the Tribunal at Mumbai or provide for the court entertaining appeals dependent upon the seat of the Assessing Officer at the time of filing the appeal. In fact, the inter se, distribution of Appeals between the different benches of this court is on the basis from where an appeal originated. Therefore, the Appellate Court from which an appeal would lie from the order of the Tribunal would necessarily be the High Court exercising jurisdiction over the places where the Tribunal which passed the order, is situated. 14 The above plain reading o .....

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..... is to be accepted, then we would have a peculiar situation where the powers under Articles 226 and 227 of the Constitution, would be exercised by the Court which exercises jurisdiction over the seat of the Tribunal which is passing the order while for the purposes of appeal under the Act, the Court which would entertain the appeal would be a Court different from the Court which would exercise jurisdiction under Articles 226 and 227 of the Constitution. It is to be noted that, for relief under Article 226 of the Constitution, no part of the case of action would have arisen in Mumbai giving rise to the jurisdiction of this Court. Thus, harmonious reading of the various provisions of law would require that the appeal from the order of the Trib .....

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