GLOBAL WOOL ALLIANCE PVT.LTD. ,MAHARASTHA vs. ACIT, CC-2(4), KOLKATA, KOLKATA

This appeal filed by the assesseeis against the order of Ld. CIT(A), Kolkata-20vide Order No. ITBA/APLS/S/250/2022-23/1048475840(1) dated 05.01.2023 against the assessment order of DCIT, Circle-3, Thane u/s. 143(3)of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 30.03.2014 for AY 2010-11.

Assessee has raised as many as ten grounds for which assessee is in appeal before the Tribunal. However, at the outset, ld. Counsel for the assessee submitted that the impugned assessment order has been Global Wool Alliance Pvt Ltd., AY: 2010-11 passed by ld. DCIT, Circle-3, Thane u/s. 143(3) of the Act, dated 30.03.2014.Address mentioned of the assessee in the impugned assessment order is Hamilton-B, First Floor, Hiranandani Estate, Ghodbunder Road, Thane (W)-400607. In the demand notice u/s. 156 of the Act issued by the ld. AO, in para 6, it is mentioned that assessee may present an appeal in Part A, Chapter XX of the Act before the Commissioner of Income Tax (Appeals)-1, Thane as per the provisions of the law.

Assessee filed its first appeal before the ld. Commissioner of Income Tax (Appeals)-1, Thane in Form No. 35 and also mentioned its address of Thane for sending notices for the hearing as contained in Sl. No. 12 of Form no. 35. In the first appeal order, ld. CIT(A) has stated the fact of assessment order passed by ld. DCIT, Circle-3, Thane. Subsequently, the first appellate order has been passed by ld. CIT(A), Kolkata-20, dated 05.01.2023.Against the said order, assessee is in appeal before the Tribunal for which the appeal has been filed before the ITAT, Kolkata “B” Bench.

Before us, ld. Counsel prayed that owing to improper jurisdiction by taking into consideration the fact of assessment order passed by ld. DCIT, Circle-3, Thane, the present appeal be dismissed with the liberty to the assessee to file a fresh appeal before the appropriate Bench having jurisdiction over the assessee and condoning the delay caused on this account.

Considering the facts on record, we find it proper to dismiss the present appeal before us. At the same time, we grant liberty to the assessee to file a fresh appeal, if so desired, before the appropriate Bench of ITAT having jurisdiction over the assessee along with the prayer for Global Wool Alliance Pvt Ltd., AY: 2010-11 condonation of delay which had arisen on account of improper filing of present appeal by the assessee.

In the result, appeal of the assessee is dismissed.