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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Dr. B. R. R. KumarShri Anubhav Sharma
ORDER Per Bench:
These are the appeals filed by the revenue against the orders of the ld. CIT(A)-I, Noida dated 28.09.2018.
At the outset, the ld. DR submitted that the ld. CIT(A), Noida do not exercise the jurisdiction over the cases of Ghaziabad, the appeals ought to have been passed by ld. CIT(A) who has the jurisdiction as per the jurisdictional order of the CBDT. Hence, the matters are being remanded back to the file of the ld. CIT(A), Ghaziabad to adjudicate the matter afresh in accordance with the provisions of the Act.
In the result, the appeals of Revenue are allowed for statistical purpose.
Order Pronounced in the Open Court on 12/08/2022.