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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.
Held
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.
Key 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.
Sections Cited
250, 143(3), 147
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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, VP &
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.
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.
In result, the appeal of the revenue and the C.O. of the assessee are dismissed.