ACIT CIRCLE-1(1)(1), VADODARA vs. LINDE ENGINEERING INDIA PVT LTD, VADODARA

The present appeal preferred by the Revenue and the Cross Objection filed by the Assessee arise from the Order, dated 04/08/2025, passed Assessment Year 2010-2011 by the Commissioner of Income Tax, Appeal, Ahmedabad-13 [hereinafter referred to as the ‘CIT(A)’] whereby Learned CIT(A) had allowed the appeal against the Assessment Order, dated 25/04/2014, passed under Section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’],for the Assessment year 2010-2011. 2. During the course of hearing it become apparent that the relevant Assessment Order dated 25/04/2014 has been passed by Deputy Commissioner of Income Tax, Circle-4(1), New Delhi. Both the sides agreed that as per the judgment of the Hon’ble Supreme Court in the case of Principal commissioner of Income Tax Vs ABC Papers Ltd.: [2022] 447 ITR 1 (SC)[18/08/2022] the juri iction to entertain/adjudicate the appeal lies with Delhi Benches of the Tribunal. Accordingly, the present appeal and cross-objection are dismissed with liberty granted to the parties to file appeal/cross-objection before the Delhi Benches of the Tribunal along with application seeking condonation of delay placing on record the correct facts pertaining to the inadvertent filing of the present appeal.

In result, in term of paragraph 2 above, the present appeal and cross- objections are dismissed.

""यथ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.