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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2015-16. During the hearing, it was noted that the assessee had also filed a similar appeal before the Jaipur Bench of the Tribunal.
Held
The Tribunal observed that the correct jurisdiction for the appeal was Jaipur, as the AO's jurisdiction was in Kota, Rajasthan. Since the assessee had already filed and registered an appeal before the Jaipur Bench, the present appeal was dismissed as unadmitted.
Key Issues
Whether the appeal filed before the correct jurisdictional bench should be dismissed when a similar appeal is already pending and numbered before that bench.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश /O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal at the instance of the assessee is directed against the order of Commissioner of Income Tax (Appeals), Addl./JCIT(A)-1, Coimbatore dated 06.02.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16.
2. At the time of hearing, we notice that assessee has filed a letter dated 30.04.2025 requesting for transfer of appeal to Jaipur Bench of the Tribunal, since the same appeal has been filed and registered at ITAT, Jaipur in ITA No.394/JPR/2025. On perusing the same and the appeal, we find the correct jurisdiction is Jaipur since the jurisdiction of the AO is ACIT, Circle-1, Kota, Rajasthan. Since, the assessee has already filed an appeal before the Jaipur Bench and has been numbered, we are dismissing this appeal of the assessee as unadmitted. It is ordered accordingly.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 5th June, 2025 at Chennai.