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Facts
The assessee filed an appeal before the ITAT Mumbai benches against an order of the CIT(A) that dismissed their appeal ex-parte. The original assessment order was passed by ACIT, Bengaluru.
Held
The Tribunal noted that the appeal should have been filed before the Bengaluru benches as the assessment order originated from there. The assessee sought to withdraw the appeal, and the Tribunal dismissed it as withdrawn.
Key Issues
The primary issue was the jurisdiction of the Mumbai ITAT benches to hear an appeal when the original assessment order was passed by an authority in Bengaluru. The assessee also sought to withdraw the appeal.
Sections Cited
144, 250
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Before: SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL & SMT. RENU JAUHRI
सुिवधई की िधरीख / Date of Hearing 07.05.2025 घोर्णध की िधरीख/Date of Pronouncement 15.05.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Mumbai/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 25.03.2024 passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2014-15.
A.Y. 2014-15 M/s. Centech Engineers Pvt. Ltd. 2. 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 jurisdiction.
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.”
3. 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.