ITO, WARD-2(1), THANE vs. ASHOKKUMAR MULCHAND JAIN, BHAYANDAR THANE

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ITA 3491/MUM/2025Status: DisposedITAT Mumbai02 December 2025Bench: SHRI SAKTIJIT DEY (Vice President), MS PADMAVATHY S, AM Ι.Τ.Α. No. 3491/Mum/2025 (Assessment Year: 2008-09) | | | | | :--- | :---: | :--- | | **ITO, Ward-2(1),** | **Vs.** | **Ashokkumar Mulchand Jain,** | | Room No. 25, B Wing, 6th Floor, Ashar IT Park, Wagle Industrial Estate, Thane (W)-400604. | | 201/1-A, Ostwal Par, Opp. Jessal Park, Bhayandar, Thane-401105. PAN: ABUPJ7823P | | Revenue) | : | Assessee) | C. O. No. 170/Mum/2025 | | | | | :--- | :---: | :--- | | **Ashokkumar Mulchand Jai3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Mumbai Bench of the Income Tax Appellate Tribunal determined that it lacked jurisdiction to hear the appeal, as the original assessment order was passed by the ITO, Surat. Consequently, both the Revenue's appeal and the assessee's cross-objection were dismissed, with liberty granted to the Revenue to file the appeal before the correct jurisdictional tribunal.

What were the facts?

The Revenue and the assessee filed appeals against a CIT(A) order for Assessment Year 2008-09. This order stemmed from an assessment passed by the Income Tax Officer, Surat. A related appeal for AY 2007-08 had already been disposed of by the Surat Bench of the Tribunal.

What were the issues?

Whether the Mumbai Bench of the ITAT had the proper jurisdiction to adjudicate an appeal originating from an assessment order passed by an Income Tax Officer located in Surat.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, VP &

For Appellant: Shri Hiren Vepari, AR
For Respondent: Shri Surendra Mohan, Sr. DR, Shri Hiren Vepari, AR
Hearing: 18.11.2025Pronounced: 02.12.2025
1.

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 jurisdiction. Accordingly, we dismiss the appeal on the ground that the appeal is filed with the non-jurisdictional Tribunal with a liberty to the revenue to file the appeal against the aforesaid order of the CIT(A) before the correct jurisdictional tribunal.

3.

In result, the appeal of the revenue and the C.O. of the assessee are dismissed.

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