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Facts
The revenue filed two appeals before the Chennai Benches of the Tribunal against the orders of the CIT(A), NFAC, Delhi. The Assessing Officer who passed the original order was from Kolkata.
Held
The Tribunal held that the appeals were wrongly filed before the Chennai Benches instead of the Kolkata Benches, as per the jurisdiction of the Assessing Officer. Following the Supreme Court's judgment, the appeals were disposed of as withdrawn.
Key Issues
The primary issue was the correct jurisdiction for filing appeals before the Income Tax Appellate Tribunal based on the Assessing Officer's location.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI INTURI RAMA RAO & SHRI MANU KUMAR GIRI
& 1681/Chny/2024 :- 2 -: passed the order dated 28.12.2019 u/s 143(3) of the Act is the ACIT, Circle 6(1), Kolkata and the appeals lies only before the Kolkata Benches of Tribunal and not before Chennai Benches of Tribunal. The ld. AR for the assessee submits that the Hon’ble Supreme Court in the case of DCIT vs. MSPL Ltd reported in 150 taxmann.com 44, following its own ruling in the case of Pr. CIT vs. ABC Papers Limited reported in 141 taxmann.com 332/447 ITR 1 held that the Tribunal and the jurisdiction of the concerned High Court who depend on the Assessing Officer who passed the order.
The ld. AR therefore, submits that since in the assessee’s case, the Assessing Officer who completed and passed the assessment orders dated 28.12.2019 & 30.04.2021 is ACIT, Circle 6(1), Kolkata and e- assessment whose jurisdictional assessing officer (JAO) is in Kolkata.
These two appeals lie only before the Kolkata Benches of Tribunal and not before Chennai Benches of Tribunal.
Per contra, the ld. DR for the appellant/revenue did not controvert the legal position and the submissions of ld. AR for the assessee.
Heard rival submissions and perused the orders of authorities below.
In the present appeals, therefore, challenges the orders of ld. CIT(A), NFAC, Delhi which order passed by pursuant to the order u/s 143(3) dated 28.12.2019 passed by ACIT, Circle 6(1), Kolkata and National e- Assessment Centre, Delhi. Therefore, the present appeals are not & 1681/Chny/2024 :- 3 -: maintainable at Chennai Tribunal. Further, respectively following the judgement of the Hon’ble Supreme Court in the case of Pr. CIT vs. ABC Papers Limited reported in 447 ITR 1 (supra), we disposed of these two appeals as withdrawn with a direction and liberty to the revenue/appellant to file proper appeals before the Income Tax Appellate Tribunal, Kolkata within 3 months from the date of receipt of this order.
Liberty is accordingly granted to the revenue. 6. In the result, the captioned revenue appeals are disposed of as withdrawn in terms of above order.
Order pronounced on the 11th day of March, 2026 in Chennai.