K L D A V COLLEGE,ROORKEE vs. ITO WARD 1(3)(4), ROORKEE

आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
N THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.3300/Chny/2024
िनधा8रण वष8 /Assessment Year: 2021-22
&
M.A No.73/Chny/2024
(Arising out of ITA No.3300/Chny/2025)
िनधा8रण वष8 /Assessment Year: 2021-22

KLDAV College,
Railway Road,
Roorkee – 247 667. Uttarakhand.
[PAN: AAAAK 5649L

Vs.
The Income Tax Officer,
Ward-1(3)(4),
Roorkee /
The DDIT, CPC,
Bengaluru.

(अपीलाथ/Appellant)

( यथ/Respondent)

अपीलाथ की ओर से/ Appellant by :
Written submission by Shri
Pramod Dayal, Secretary of KLDAV College

FGथ की ओर से /Respondent by :
Ms. R.Anitha, Addl. CIT

सुनवाई की तारीख/Date of Hearing
:
22.08.2025
घोषणा की तारीख /Date of Pronouncement
:
22.08.2025

आदेश / O R D E R
PER JAGADISH, A.M :
MA No.73/Chny/2025:
By way of this Miscellaneous Application (M.A.), the assessee seeks recall of the ex-parte order of the Tribunal dated 19.03.2025 in ITA No.3300/Chny/2024, wherein the appeal of the assessee was ITA No.3300/Chny/2024 &
M.A No.25/Chny/2025
KLDAV College

:- 2 -:

disposed of by setting aside the order of the Ld. Addl. CIT(A) with a direction to decide the issue after receipt of the decision of the Ld.
CIT(E) on condonation of delay.
2. The Ld. Authorized Representative (A.R.) for the assessee in the written submission has submitted that the A.O in the present case is located at Haridwar District, Uttarakhand, and therefore, juri iction lies with the Hon’ble ITAT, Dehradun Bench. It was further submitted that the assessee, upon realizing the mistake, has already e-filed an appeal before
ITAT,
Dehradun vide
Acknowledgement
No.
1800006063 dated 23.12.2024. Accordingly, it was prayed that the order of the Tribunal dated 19.03.2025 may be recalled and the appeal be dismissed as withdrawn.
3. The Ld. Departmental Representative (D.R.) did not raise any objection to the submissions made by the assessee.
4. We have considered the rival submissions and perused the material available on record. The present appeal against the order of Addl./JCIT(A)-2, Chennai, was filed before ITAT, Chennai Bench dated 30.10.2024, and the same was disposed of ex-parte by order dated 19.03.2025. It is now brought to our notice that the juri ictional

ITA No.3300/Chny/2024 &
M.A No.25/Chny/2025
KLDAV College

:- 3 -:

Assessing Officer is located in Haridwar District, Uttarakhand, and therefore, ITAT, Chennai does not have juri iction over the matter.
The assessee has already filed an appeal before ITAT, Dehradun with correct juri ictional particulars. Considering the submissions, we are satisfied that the order of this Tribunal dated 19.03.2025 requires to be recalled and accordingly, the said order is recalled and re-fixed for the dismissal as withdrawn. In view of this, the Miscellaneous Application filed by the assessee is allowed.
5. The Ld. A.R. has submitted that incorrect juri ictional details were inadvertently mentioned in Form No. 36 while e-filing the appeal before ITAT, Chennai, as “District: Chennai, State: Tamil Nadu”
instead of “District: Haridwar, State: Uttarakhand.” On realizing the mistake, the assessee has already filed a fresh appeal before ITAT,
Dehradun vide Acknowledgement No. 1800006063 dated 23.12.2024
with correct particulars of the juri ictional Assessing Officer.
6. Since, the appeal before ITAT, Dehradun is already pending and ITAT, Chennai does not have juri iction over the matter, the present

ITA No.3300/Chny/2024 &
M.A No.25/Chny/2025
KLDAV College

:- 4 -:

appeal filed before ITAT, Chennai is treated as infructuous and dismissed accordingly.
7. In the result, the MA filed by the assessee is allowed and the appeal filed by the assessee is dismissed as infructous.

Order pronounced in the open Court on 22nd day of August, 2025 at Chennai. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 22nd August, 2025. EDN/-

आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF