ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA, VADODARA vs. LINDE ENGINEERING INDIA PVT LTD, VADODARA

PDF · subscribers
ITA 2246/AHD/2025Status: DisposedITAT Ahmedabad13 August 2026AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that, in light of the Supreme Court's judgment in Principal Commissioner of Income Tax v. ABC Papers Ltd., the Delhi Benches have the jurisdiction to entertain these appeals. Therefore, the appeals and cross-objections filed before the Ahmedabad Benches were dismissed.

What were the facts?

The Revenue and the assessee filed appeals and cross-objections before the Ahmedabad ITAT. The assessment orders were passed by an Assessing Officer in New Delhi, indicating that the jurisdiction for appeals should lie with the Delhi Benches.

What were the issues?

The key issue was the jurisdiction of the Income Tax Appellate Tribunal to hear appeals when the assessment was conducted by an Assessing Officer in a different jurisdiction. The Tribunal had to determine which bench had the authority to adjudicate the matter.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE- & SHRI SANJAY KUMAR

For Appellant: Shri R V Aroon Prasaad, CIT. DR
For Respondent: Shri S.N Soparkar, Sr. Advocate
Hearing: 12.08.2026Pronounced: 13.08.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

- These appeals have been preferred by the Revenue and the Cross Objections have been filed by the assessee against the respective orders passed by the Ld. Commissioner of Income Tax (Appeals)-13, Ahmedabad (in short “Ld. CIT(A)”), dated 17.09.2025 and 26.09.2025 for Assessment Years 2011-12, 2013-14 and 2014-15. 2. During the course of hearing, it was brought to our notice that the respective assessment orders dated 15.05.2015, 23.01.2018 and 28.02.2017 were passed by the Assistant Commissioner of Income Tax, Asst. Years : 2011-12, 2013-14 & 2014-15 - 2– Circle-15(2), New Delhi. Thus, the assessment proceedings in the present cases were conducted by the Assessing Officer having juri iction over the assessee at New Delhi.

3.

In view of the judgment of the Hon’ble Supreme Court in the case of Principal Commissioner of Income Tax v. ABC Papers Ltd., reported in [2022] 1 ITR 1 (SC), the juri iction to entertain and adjudicate the present appeals lies with the Delhi Benches of the Tribunal.

4.

Ergo, considering the submission of both the parties, we deem it appropriate to dismiss the present appeals and Cross Objections with liberty to the parties to file the respective appeals/Cross Objections before the appropriate Bench of the Tribunal having juri iction over the matter, along with appropriate applications seeking condonation of delay, if so required. The parties shall place on record the correct facts explaining the circumstances leading to the inadvertent filing of the present appeals before the Ahmedabad Benches of the Tribunal.

5.

In the result, the appeals filed by the Revenue and the Cross Objections filed by the assessee are dismissed in above terms.

The order is pronounced in the open Court on 13.08.2026. /- (SANJAY KUMAR) VICE-PRESIDENT () () Ahmedabad; Dated 13.08.2026 MV Asst. Years : 2011-12, 2013-14 & 2014-15 - 3–

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""थ" / The Respondent. 3. संबंिधत आयकर आयु" / Concerned CIT 4. आयकर आयु"(अपील) / The CIT(A)- 5. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड" फाईल / Guard file.

आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.

Recent GST High Court judgments

Search GST case law →