A.B. EXPORTS PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE-27, NEW DELHI
ITA Nos.2089/Del/2023
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER
िनधारणवष/Assessment Year: 2008-09
A.B. EXPORTS PRIVATE LIMITED
D-1088, New Friends Colony,
New Delhi.
बनाम
Vs.
DCIT
CENTRAL CIRCLE-27,
E-2, ARA CENTRE,
JHANDEWALAN EXTN.,
NEW DELHI.
PAN No.AACCA4280F
अपीलाथ Appellant
यथ/Respondent
Assessee by Shri Manoj Kumar, CA
Revenue by Shri Ajay Kumar Arora, Sr. DR
सुनवाईकतारीख/ Date of hearing:
27.05.2025
उोषणाकतारीख/Pronouncement on 16.06.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
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.
ITA Nos.2089/Del/2023
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 Juri ictional High Court is of Mumbai High Court and the Juri ictional 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 juri iction 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 juri iction the Assessing Officer has passed the order, shall continue to exercise the juri iction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s).”
In view of the decision of the Hon’ble Supreme Court the Juri iction 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
ITA Nos.2089/Del/2023
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 (S RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 16.06.2025
*Kavita Arora, Sr. P.S.