Appeals dismissed as withdrawn with liberty to approach the jurisdictional High Court.

The Appellant (Revenue Department) filed a series of Tax Appeals (TAXC Nos. 141, 143, 144, 145, 147, 148, 149, and 150 of 2025) before the High Court of Chhattisgarh at Bilaspur to challenge orders passed by the Income Tax Appellate Tribunal (ITAT), Nagpur

During the hearing, the Appellant’s counsel sought to withdraw the appeals to file them before the appropriate jurisdictional High Court

Whether the Appellant should be permitted to withdraw the current appeals with liberty to approach the jurisdictional High Court having territorial authority over the ITAT, Nagpur

The Court applied the principle of territorial jurisdiction and the procedural right of a party to withdraw a suit or appeal under the Code of Civil Procedure (which guides High Court filings) for the purpose of approaching the correct forum

Under Section 260A of the Income Tax Act, 1961, an appeal lies to the High Court that exercises jurisdiction over the seat of the Tribunal that passed the impugned order.

The Court noted that the impugned order dated 26.12.2024 was passed by the ITAT, Nagpur

Consequently, the Appellant recognized that the High Court of Chhattisgarh might not be the appropriate jurisdictional forum for these specific appeals.

The Court examined the request for withdrawal and, finding it reasonable to allow the Appellant to rectify the forum of litigation, granted liberty to move the jurisdictional High Court

The appeals were dismissed as withdrawn, and the Court officially granted the Appellant liberty to approach the jurisdictional High Court to question the ITAT Nagpur’s order