BADAR DURREZ AHMED, ACJ

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 200506 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’).

4. We shall refer to the facts in ITA 149/2012, which pertains to the assessment year 2005-06. The learned counsel for the respondent/assessee filed its return of income on 31.10.2005 in Jammu. The Assessing Officer was the Income-tax Officer, Ward-I(1), Jammu. In that return, the respondent/assessee, inter alia, claimed deduction under Section 80-IB(4) of the said Act. The said Assessing Officer at Jammu issued notices under Section 143(2)/142(1) on 04.07.2006 and took up the matter for regular assessment. The assessment proceedings culminated in the assessment order dated 23.03.2007 which was passed by the said Assessing Officer at Jammu. The said Assessing Officer had disallowed the deduction claimed by the respondent/assessee under Section 80-IB(4) of the said Act.

5. Being aggrieved by the disallowance, the respondent filed an appeal before the Commissioner of Income-tax (Appeals), Jammu. That appeal, was decided in favour of the respondent/assessee by the said Commissioner of Income-tax (Appeals), Jammu on 23.02.2011 by following the decision of the Jammu & Kashmir High Court in the case of Shree Balaji Alloys v. CIT: 333 ITR 335 (J&K). In effect, the Commissioner of Income-tax (Appeals) allowed the respondent’s claim for deduction under Section 80-IB(4) of the said Act.

6. Thereafter, the revenue filed an appeal before the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar being ITA No.179/Asr/2011. It may be pointed out that as per the relevant Standing Order under the Income-tax (Appellate Tribunal) Rules, 1963 and, in particular, rule 4(1) thereof, the jurisdiction of the Amritsar Bench of the Income-tax Appellate Tribunal extended to, inter alia, the State of Jammu and Kashmir. The said Tribunal heard the appeal alongwith ITA No.180/Asr/2011 pertaining to the assessment year 2006-07 and dismissed both the appeals of the revenue by a common order dated 24.06.2011. The said Amritsar Bench of the Tribunal followed the jurisdiction