Principal Commissioner Of Income Tax, Faridabad, Hr v. M/S Fcc Clutch India Pvt Ltd

2023:PHHC:058909-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH 237-5 ITA No.196 of 2022 Date of decision: 24.04.2023 PRINCIPAL COMMISSIONERE OF INCOME TAX, FARIDABAD .... Appellant

Versus

M/S FCC CLUTCH INDIA PVT. LTD.

.... Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present :

**** RITU BAHRI, J. (oral) This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Delhi Bench 'B' dated 30.07.2021 passed in ITA No.1503/Del/2019 for the assessment year 2014-15. Learned counsel for the respondent submits that in the present case, the impugned assessment order dated 20.12.2016 (Annexure A-1) has been passed by the Assessing Officer at Delhi and this Court has no jurisdiction to entertain this appeal as per the judgment passed by the Supreme Court in case titled as Principal Commissioner of Income Tax vs. ABC Papers Ltd., (2022) 447 ITR 1 SC. Learned counsel for the appellant is not able to dispute this fact and she seeks permission to withdraw this appeal with liberty to file the appeal before the competent jurisdiction, in accordance with law. Dismissed as withdrawn.

(RITU BAHRI) JUDGE (MANISHA BATRA) 24.04.2023 JUDGE Jyoti-IV Whether speaking/reasoned:

Yes/No.

Whether reportable :

Yes/No JYOTI 2023.04.29 15:51 I attest to the accuracy and integrity of this order/judgment