What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue. This was done with the liberty for the parties to refile the appeals before the appropriate Bench with condonation of delay if necessary.

The Revenue filed appeals before the ITAT Ahmedabad Bench for Assessment Years 2015-16 and 2016-17. Both parties agreed that the jurisdiction to entertain these appeals lies with the Rajkot Bench of the Tribunal.

What were the issues?

The primary issue was the correct jurisdiction of the Income Tax Appellate Tribunal to hear the appeals, which was determined to be the Rajkot Bench and not the Ahmedabad Bench.

DCIT vs Surendranagar District Co Op Milk… | s.250 | ITAT Ahmedabad 2026

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 Kalpesh Doshi, AR

Hearing: 13.08.2026Pronounced: 13.08.2026

PER SANJAY KUMAR , JUDICIAL MEMBER :

- The captioned two appeals have been preferred by the Revenue against the respective orders passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi (in short “Ld. CIT(A)”), both dated 23.02.2026 under Section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Years 2015-16 and 2016-17. ITA Nos. 1552 & 1553/Ahd/2026 Asst. Years : 2015-16 & 2016-17 - 2–

During the course of hearing, it was brought to our notice that the respective assessment orders dated 20.11.2017 & 23.12.2018 were passed by the Assistant Commissioner of Income Tax, Circle, Surendranagar. Both the sides agreed that as per 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 Rajkot Bench of the Tribunal.

Ergo, considering the submission of both the parties, we deem it appropriate to dismiss the present appeals with liberty to the parties to file the respective appeals 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 Tribunal.

In the result, the appeals filed by the Revenue are dismissed in above terms.

The order is pronounced in the open Court on 13.08.2026. /- (DR. B.R.R. KUMAR) (SANJAY KUMAR) VICE-PRESIDENT JUDICIAL MEMBER () () () Ahmedabad; Dated 13.08.2026 MV

ITA Nos. 1552 & 1553/Ahd/2026 Asst. Years : 2015-16 & 2016-17 - 3– आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""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.

DCIT CIRCLE-4(1)(1), AHMEDABAD, VEJALPUR vs. SURENDRANAGAR DISTRICT CO OP MILK PRODUCERS UNION LIMITED, SURENDRANAGAR

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