ESCORTS HEART INSTITUTE & RESEARCH CENTRE LTD.,CHANDIGARH vs. ACIT CIRCLE-2(1), CHANDIGARH

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.