RAMAMOORTHY SRINIVASAN CHANDILYA,BANGALORE vs. ITO, WARD-12(1), HYDERABAD
आयकर अपीलीय अिधकरण‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
माननीयीमनुकुमार िग र, ाियकसद एवं
माननीय एस. आर. रघुनाथा, लेखा सद के सम(
BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No.2029/Chny/2025
िनधा7रण वष7 /Assessment Year: 2015-16
Ramamoorthy
Srinivasan
Chandilya,
Villa No.176, Prestige Oasis,
Addevishwanathapura,
Rajanakunte,
Bengaluru – 560 064. PAN: AJVPC 6195Q
Vs.
The Income Tax Officer,
Ward-12(1),
Hyderabad.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथD की ओर से/ Appellant by :
Shri B. Suresh, C.A FGथD की ओर से /Respondent by :
Shri Bipin, C.N, CIT
सुनवाई की तारीख/Date of Hearing
:
16.09.2025
घोषणा की तारीख /Date of Pronouncement
:
16.09.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member): The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 18.06.2025 for Assessment Year 2015-16. Ramamoorthy Srinivasan Chandilya
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When this appeal was taken up for hearing, the Ld. Counsel for the assessee has submitted that the juri iction of the case lies with Assessing Officer at Hyderabad. As per Rule 4 of Income Tax (Appellate Tribunal) Rules, 1963 read with paragraph 4 of Notification No.FNo.63-AD(AT/97), dated 16th September, 1997 as amended from time to time, the ordinary juri iction of the Bench of the Tribunal to decide an appeal is to be determined by the location of the office of the A.O. Therefore, the assessee was called upon to make submission on the maintainability of the appeal.
In response, the Ld. A.R submitted that the appeal may be transferred to ITAT, Hyderabad Benches, Hyderabad and in case the Hon’ble Bench is of opinion that it is not a fit case for exercise of juri iction for transfer of his appeal then, one opportunity may be granted to re-file the appeal for condoning the delay.
We find that the assessee’s juri ictional Assessing Officer is located at Hyderabad. In terms of Rule 4 of the Income Tax (Appellate Tribunal) Rules, 1963, read with Notification No.F.No.63-AD(AT/97), dated 16.09.1997, the juri iction of the Bench is determined by the location of the Assessing Officer. Accordingly, the appeals ought to Ramamoorthy Srinivasan Chandilya
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have been filed before the ITAT, Hyderabad Bench and not before the ITAT, Chennai Bench. This rule is in consonance with the judgment of the Hon’ble Supreme Court in PCIT vs. ABC Papers Ltd. [2022] 289
Taxmann 150 (SC). In view of the above, the present appeal filed before the ITAT, Chennai Bench are held to be not maintainable and are dismissed for want of juri iction. However, 3 months liberty is granted to the assessee to file fresh appeal before the ITAT from the receipt of this order, Hyderabad Bench along with a petition for condonation of delay, if any. With the aforesaid reasons, the appeal is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 16th day of September, 2025
at Chennai. (एस. आर. रघुनाथा)
(S.R. Raghunatha)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय /Accountant Member
(मनु कुमार िग र)
(Manu Kumar Giri)
ाियक सद / Judicial Member
चेनई/Chennai, दनांक/Dated: 16th September, 2025. EDN/-
Ramamoorthy Srinivasan Chandilya
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आदेश क ितिल प अ े षत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai /Madurai/Coimbatore/Salem
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF