SUBHASH PARETA,KOTA RAJASTHAN vs. ACIT CIRCLE-1, KOTA, KOTA RAJASTHAN

आयकर अपीलȣय अͬधकरण, ‘ए’ Ûयायपीठ, चेÛनई
IN THE INCOME TAX APPELLATE TRIBUNAL
‘A’ BENCH, CHENNAI

Įी जॉज[ जॉज[ के, उपाÚय¢ एवं Įी एस.आर.रघुनाथा, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND
SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.: 700/CHNY/2025
िनधाᭅरण वषᭅ/Assessment Year:2015-16

Shri Subhash Pareta,
C/o Vishal & Company,
15, UIT Plots, B/H Gumanpura Police
Station Jhalawar Road,
Kota,
Rajasthan – 324 007. PAN: AGGPP 4046H

Vs.
The ACIT,
Circle – 1,
Kota,
Rajasthan – 324 009. (अपीलाथᱮ/Appellant)

(ᮧ᭜यथᱮ/Respondent)

अपीलाथᱮ कᳱ ओर से/Appellant by : None
ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Ms. Pryati Sharma, JCIT

सुनवाई कᳱ तारीख/Date of Hearing : 05.06.2025
घोषणा कᳱ तारीख/Date of Pronouncement : 05.06.2025

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 juri iction is Jaipur since the juri iction 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.

Order pronounced in the open court on 5th June, 2025 at Chennai. (एस.आर. रघुनाथा)
(S.R. RAGHUNATHA)
लेखा सदèय/ACCOUNTANT MEMBER
(जॉज[ जॉज[ के)
(GEORGE GEORGE K)
उपाÚय¢ /VICE PRESIDENT

चेÛनई/Chennai,
Ǒदनांक/Dated, the 5th June, 2025

RSR

आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: