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Facts
The appeals were filed by the Assessee and the Revenue challenging an order of the CIT(A). The assessment order was passed by the Assistant Commissioner of Income Tax, Circle 2(1), at Chandigarh.
Held
The Tribunal held that the appeals could not be adjudicated by the Delhi Bench as the AO was located in Chandigarh, based on a Supreme Court judgment. Consequently, both appeals were dismissed.
Key Issues
Whether the Delhi Bench of the ITAT has the jurisdiction to hear appeals when the assessment was made by an AO located in Chandigarh.
Sections Cited
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Income Tax Appellate Tribunal, DELHI
Before: SHRI M. BALAGANESH & SH. YOGESH KUMAR U.S.
Assessee by Ms. Manisha Sharma, Adv& Sh. JitenderBhati, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 15/05/2025 Date of Pronouncement 28/05/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The above captioned appeals are filed by the Assessee and the Revenuerespectively challenging the order of the Commissioner of Income Tax (Appeals) (‘Ld. CIT(A)’ for short) dated 27/09/2019 pertaining to the Assessment Year 2009-10.
Both the Ld. Assessee's Representative as well as Ld. Department's Representative have brought to the notice of the Bench that, in the present Appeal, the assessment order has been passed by Assistant Commissioner of Income Tax, Circle 2(1), at Chandigarh, therefore, the captioned Appeals cannot be adjudicated by the Tribunal in view of the ratio laid down by the Hon'ble Supreme Court in the case of Pr. Commissioner of Income Tax -1, Chandigarh Vs. M/s ABC papers Limited in Civil Appeal No. 4252 of 2022 arising out of SLP (C) No. 23352 of 2019, vide Judgment dated 18/08/2022.
We have perused the assessment order and it is found that the assessment order has been passed by the A.O, at Chandigarh, therefore, the Appeal has to be filed by both the parties before the Tribunal within whose jurisdiction the A.O. is located having the appellate jurisdiction. Therefore, both the captioned appeals of the Assessee as well as the Revenue are dismissed with a liberty to both the parties to file respective appeal before the ITAT Bench, at Chandigarh within 60 days from the date of receipt of this order.
It is hereby clarified that the period which the Appeals pending before this Tribunal shall not be taken into consideration for the purpose of calculating the period of limitation in filing the Appeal before the Jurisdictional Bench of the Tribunal at Chandigarh.
In the result, both the Appeals are dismissed with liberty.
Order pronounced in the open court on 28th May , 2025