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TMI Blog2019 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... llant-revenue has filed ITA No. 130 of 2018 under Section 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 01.09.2017, Annexure A.6, passed by the Income Tax Appellate Tribunal, Delhi Bench, 'D', New Delhi (in short, "the Tribunal") in I.T.A. No.1341/Del/2017 for the assessment year 2008-09, claiming following substantial questions of law:- "i) Whether on the fact and circumstances of the case, the Hon'ble ITAT, Delhi Bench 'D', New Delhi has erred in deleting the addition of Rs. 99,01,500/- made by Assessing Officer on account of disallowance of depreciation on "paper brand" when brands are not covered under the provision of 32(1) and are not a depreciable assets. ii) Whether on the fact and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut further giving an opportunity to the AO and thus the requirement of giving opportunity to the AO as per Rule 46A(3), was not met.? v) Whether on the fact and circumstances of the case, the Hon'ble ITAT, Bench 'D', New Delhi has erred in deleting the addition of Rs. 7,44,36,019/- made by Assessing Officer on account of disallowance of depreciation on "chemical recovery plant" by relying on the decision of Hon'ble ITAT Delhi Benches 'A' Bench Delhi, in ITA No. 2263/Del/2012 dated 11.05.2017 for the assessee's case for A.Y. 2008-09, without adverting to the fact that each assessment year is separate as per the Income Tax Act, 1961.?" 3. A few facts relevant for the decision of the controversy involved as narrated in ITA No.130 of 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order, the revenue filed appeal before the Tribunal which was dismissed vide order dated 01.09.2017, Annexure A.6. Hence the instant appeals by the revenue. 4. We have heard learned counsel for the parties. 5. After perusing the paper book and hearing learned counsel for the parties, we find that admittedly in the present case, assessment order under Section 143(3) of the Act was passed on 30.9.2008 by the DCIT, New Delhi at an assessed income of Rs. 17,53,54,906/- after making certain additions. The appeal against the said order filed by the assessee was allowed by the CIT(A), New Delhi and the additions were deleted. The revenue went in appeal before the Tribunal at New Delhi. The same was dismissed vide order dated 11.5.2017, Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of one High Court is not a binding precedent for another High Court or for Courts or Tribunals outside its territorial jurisdiction. The doctrine of precedents and rule of binding efficacy of law laid down by the High Court within its territorial jurisdiction, the questions of law arising out of decision in a reference, has to be determined by the High Court which exercises territorial jurisdiction over the suits of the Assessing Officer and if it was otherwise then it would result in serious anomalies as an assessee affected by an assessment order at Bombay may invoke the jurisdiction of Delhi High Court to take advantage of a suitable decision taken by it. Thus, such an assessee may avoid application of inconvenient law laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector General or Chief Commissioner or Commissioner to an Assessing Officer who is not subordinate to the same Director General, Chief Commissioner or Commissioner. The aforementioned situation and the definition of expression 'case' in relation to jurisdiction of an Assessing Officer is quite understandable but it has got nothing to do with the territorial jurisdiction of the Tribunal or High Courts merely because Section 127 of the Act dealing with transfer has been incorporated in the same chapter. Therefore, the argument raised is completely devoid of substance and we have no hesitation to reject the same. In view of the above, the appeal is dismissed by sustaining the preliminary objection that this Court has no territorial jur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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