Jurisdictional Issue can be raised in ITAT Miscellaneous Petition despite HC involvement: ITAT

  • Blog|News|Transfer Pricing|
  • 3 Min Read
  • By Taxmann
  • |
  • Last Updated on 24 March, 2023

miscellaneous petition; transfer pricing

Case Details: YCH Logistics (India) (P.) Ltd. v. Deputy Commissioner of Income-tax - [2023] 148 taxmann.com 118 (Chennai-Trib.)

Judiciary and Counsel Details

    • Mahavir Singh, Vice President & Manoj Kumar Aggarwal, Accountant Member
    • Ajit Kumar Jain, CA for the Appellant.
    • Dr S. Palani Kumari, CIT for the Respondent.

Facts of the Case

Assessee, a private limited company engaged in providing services related to logistics, filed its return of income for the relevant assessment year. Since the assessee was involved in an international transaction with Associate Enterprises, the matter was referred to the Transfer Pricing Officer (TPO).

Later, Assessing Officer (AO), along with the draft assessment order, passed the final assessment order by raising demand under section 156 and also initiated penalty proceedings. On appeal, the Tribunal partly allowed assessee’s appeal. Assessee moved miscellaneous petition before the Tribunal.

The assessee also challenged the order of the Tribunal before the High Court, wherein the High Court recalled the issue of claim of deduction under section 10AA and sustained the miscellaneous petition order where the Tribunal had already recalled the issue of TP adjustment for fresh adjudication.

In the instant appeal, the assessee had filed additional grounds on the issue of jurisdiction of AO in framing the final assessment order. Department contended that once the matter travelled up to the High Court and the assessee had not raised the issue of jurisdiction either before the Tribunal or before the High Court, the assessee was totally precluded from raising the jurisdictional issue now after almost 10 years.


The Tribunal held that once High Court had set aside the original order of the Tribunal and also confirmed the order passed by the Tribunal in the miscellaneous petition, the appeal before the Tribunal becomes alive and pending from the date of inception, i.e., from the date of filing of the appeal.

Further, the jurisdictional provision enacted in public interest could never be waived and is always open to challenge even if the issue has not been raised in the first round. It is always open to question or challenge the jurisdictional proceedings as long as the matter has not reached finality.

List of Cases Reviewed

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied