ITO, WARD-2(1), THANE vs. ASHOKKUMAR MULCHAND JAIN, BHAYANDAR THANE
Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM
2 ITA No. 3491 and CO No. 170/Mum/2025
Ashokkumar Mulchand Jain
Per Padmavathy S, AM:
This appeal by the revenue and the C.O. of the assessee are against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre
(NFAC), Delhi [In short 'CIT(A)'] passed under section 250 of the Income Tax
Act, 1961 (the Act) dated 07.01.2025 for Assessment Years (AY) 2008-09. 2. At the time of hearing, it is brought to our notice that the assessment u/s.
143(3) r.w.s. 147 which is the order from which the present appeal is emanating is passed by the Income Tax Officer, Ward-2(3)(7), Surat (ITO). We also notice that the appeal of the assessee for AY 2007-08 has been filed before the Surat Bench of the Tribunal and that the Co-ordinate Bench has disposed of the same vide order dated 25.05.2022. Considering the fact that the assessment order is passed by the ITO, Surat, we are of the view that the present appeal filed by the revenue before the Mumbai Bench of the Tribunal is without juri iction. Accordingly, we dismiss the appeal on the ground that the appeal is filed with the non-juri ictional
Tribunal with a liberty to the revenue to file the appeal against the aforesaid order of the CIT(A) before the correct juri ictional tribunal.
In result, the appeal of the revenue and the C.O. of the assessee are dismissed.
Order pronounced in the open court on 02-12-2025. (SAKTIJIT DEY) (PADMAVATHY S)
Vice President Accountant Member
*SK, Sr. PS
Copy of the Order forwarded to :
1. The Appellant
3 ITA No. 3491 and CO No. 170/Mum/2025
Ashokkumar Mulchand Jain
2. The Respondent
3. DR, ITAT, Mumbai
4. 5. Guard File
CIT
BY ORDER,
(Dy./Asstt.