COMMISSIONER OF INCOME TAX Vs. AAR BEE INDUSTRIES

JUDGEMENT

(1.) These appeals (ITA No.149/2012, 148/2012 and 2/2013) relate to the assessment years 2005-06, 2006-07 and 2008-09, respectively. The first two appeals arise out of the common order dated 24.06.2011 passed by the Income-tax Appellate Tribunal, Amritsar Bench, in ITA Nos.179- 180/Asr/2011, respectively. The third appeal (ITA 2/2013) arises out of the order dated 27.07.2012 passed by the said Tribunal in ITA No.343/Asr/2011. All the three appeals have been preferred by the revenue. In the first two appeals pertaining to the assessment years 2005- 06 and 2006-07, condonation of delay applications have been filed.

(2.) When these matters came up for hearing before this Bench, the issue of jurisdiction was raised by the learned counsel for the respondent / assessee. It was contended on behalf of the respondent that this court did not have jurisdiction to entertain these appeals inasmuch as the assessment order was passed by the Assessing Officer in Jammu, the appellate order was passed by the Commissioner of Income-tax (Appeals) at Jammu and the Tribunal's order is also of the Amritsar Bench of Income-tax Appellate Tribunal which had jurisdiction in respect of the appeals from, inter alia, the State of Jammu and Kashmir. It was, therefore, contended that the High Court having jurisdiction over the Assessing Officer at Jammu, who passed the assessment order would have jurisdiction and not this court.

(3.) On the other hand, the learned counsel for the appellant / revenue submitted that it is this court alone which would have jurisdiction to hear these appeals inasmuch as the 'case' of the respondent has been transferred from the Income-tax Officer, Ward-I(1), Jammu to the Income-tax Officer, Ward-29(1), New Delhi. It was contended that since the 'case' stands transferred to the Assessing Officer in New Delhi, it is this court which would have jurisdiction to entertain these appeals under Section 260-A of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act').