A.B. EXPORTS PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE-27, NEW DELHI

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ITA 2089/DEL/2023Status: DisposedITAT Delhi16 June 2025AY 2008-09Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the jurisdiction for filing an appeal lies with the High Court and ITAT of the region where the Assessing Officer passed the assessment order. Therefore, the appeal filed before ITAT, Delhi was not maintainable.

What were the facts?

The assessee filed an appeal against the order of CIT(Appeals) which sustained an addition made by the Income Tax Officer under section 69A of the Act. The assessment was completed in Mumbai, but the appeal was filed before the ITAT, Delhi.

What were the issues?

Whether the appeal filed before ITAT, Delhi is maintainable when the assessment order was passed by the Assessing Officer in Mumbai, considering the Supreme Court's decision in PCIT vs. ABC Paper Mills Ltd.

Which sections of the Income-tax Act were involved?

Section 69A,Section 127

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI S RIFAUR RAHMAN

For Appellant: Shri Manoj Kumar, CA
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 27.05.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

This appeal is filed by the assessee against the order of the Ld. CIT(Appeals)-29, New Delhi dated 16.05.2023 for the AY 2008-09 which is arising out of the assessment order passed by the Income Tax Officer, Ward 9(1)(1), Mumbai in sustaining the addition made u/s 69A of the Act.

2.

On perusal of the assessment order we observed that the assessment has been completed in Mumbai by the Income Tax Officer, Ward 9(1)(1). Since the assessment has been completed in Mumbai by the Assessing Officer the Jurisdictional High Court is of Mumbai High Court and the Jurisdictional Tribunal to file appeal against the assessment order lies with ITAT, Mumbai and not with ITAT, Delhi. The Hon’ble Supreme Court in the case of PCIT vs. ABC Paper Mills Ltd. held as under: -

“33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s).”

3.

In view of the decision of the Hon’ble Supreme Court the Jurisdiction for filing appeal arising out of the assessment order which has been passed by the Assessing Officer in Mumbai lies before the ITAT, Mumbai. Thus, the appeal filed by the assessee before the ITAT Delhi is not maintainable and the same is liable to be dismissed. Accordingly, we dismiss the appeal as not maintainable. However, the assessee may file appeal before the appropriate forum i.e. ITAT Mumbai and the delay in filing appeal by the assessee, if any, may be considered by the Tribunal in Mumbai for condonation. With these observations the appeal of the assessee is dismissed as not maintainable before the Tribunal at Delhi.

4.

In the result, the appeal of the assessee is dismissed in limine.

Order pronounced in the open court on 16/06/2025

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