Appeal against ITAT shall lie only before High Court within whose jurisdiction AO is situated

Appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated

In a recent judgment, the Hon’ble High Court has adhered to Hon’ble Supreme Court in holding that appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated.

ABCAUS Case Law Citation:
5224 (2026) (09) abacus.in HC

In The instant case, the appeal was filed by the Revenue before the Hon’ble High Court of Karnataka challenging the order passed by the Income Tax Appellate Tribunal, Chennai.

However, on scrutiny of the appeal, the Registry raised objections with regard to maintainability of ITA before the High Court.

The Revenue stated that the appeal was filed taking note of the fact that the assessee was at Bengaluru and the assessment had taken place at Coimbatore, since the Centralization had taken place after consequent search.

The Hon’ble High Court noted that the assessment order in respect of the respondent assessee was passed by the Assistant Commissioner of Income Tax, Coimbatore (State of Tamilnadu) and the ITAT Order was passed by the Chennai Bench. Therefore, the Registry had rightly raised office objection with regard to maintainability of ITA before the Karnataka High Court.

The Hon’ble High Court noted that Hon’ble Supreme Court has laid down that appeal against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principles is applicable even if the transfer is under Section 127 for the same assessment year(s).

The Hon’ble High Court opined that the Hon’ble Supreme Court has made it clear that appeal against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated.

The Hon’ble High Court held that since in the instant case, the assessment order was passed by the Assistant Commissioner of Income Tax, Coimbatore, hence, the Karnataka High Court would not get jurisdiction.

Accordingly, the appeal was dismissed as not maintainable, with liberty to Revenue to file appeal before appropriate jurisdictional High Court.

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