M/S. CENTECH ENGINEERS PVT LTD,MUMBAI vs. INCOME TAX OFFICER WARD 2(1)(1), MUMBAI

The assessee has raised the following grounds of appeal: “1. That on the facts and in the circumstances of the case, and in law, the Assistant Commissioner of Income Tax / Commissioner of Income Tax (Appeals) has passed impugned orders, without juri iction. 2. That on the facts and in the circumstances, and in law, the Appellate Authorities has not followed the principal of natural justice and has passed impugned orders without application of mind.”

At the outset, it is seen that the assessment order has been passed by the ACIT, Circle 2(1)(1), Bengaluru u/s 144 of the Act on 06.12.2016. Against this order, the assessee preferred an appeal before Ld. CIT(A) and the same was dismissed exparte vide order dated 25.03.2024. The assessee has filed an appeal against the order of the Ld. CIT(A) before the ITAT Mumbai benches on the ground that its address is that of Mumbai. However, in view of the fact that the assessment order has been passed by ACIT, Circle-2(1)(1), Bengaluru, the appeal should have been filed before the Bengaluru Benches. 4. In view of the above facts and circumstances, the assessee seeks to withdraw this appeal, to which Ld. DR has not objected. We, accordingly, dismissed the appeal as withdrawn with liberty to the assessee to file a fresh appeal before the Bengaluru Benches of the Tribunal. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 15.05.2025. NARENDER KUMAR CHOUDHRY RENU JAUHRI (न्यधनयक सदस्य/JUDICIAL MEMBER) (लेखधकधर सदस्य/ACCOUNTANT MEMBER