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DIPA DEY,KOLKATA vs. COMMISSIONER OF INCOME TAX, APPEAL ADDL/JCIT (A)-4, CHENNAI

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ITA 651/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 March 20252 pages

आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चेई
IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI
ी मनु कुमार िगर ,ाियक सद एवं ी एस
.
आर
.

रघुनाथा, लेखा सद के सम&
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER

आयकरअपीलसं./I.T.A.No.651/Chny/2025
(िनधारण वष / Assessment Year: 2020-21)

Dipa Dey,
204A,
Bidhan
Sarani
Vivekananda
Road,
Kolkata-700 006. West Bengal.
Vs
The Income Tax Officer,
Ward-37(1)
Kolkata.
PAN : ADOPD-0105-C

(अपीलाथ/Appellant)

(यथ/Respondent)

अपीलाथकओरसे/ Appellant by :
Mr. Subhadip Dey, C.A. (Virtual)
यथकओरसे/Respondent by :
Smt. Gouthami Manivasagam,
JCIT

सुनवाईकतारीख/Date of hearing
:
21.03.2025
घोषणाकतारीख /Date of Pronouncement
:
21.03.2025

आदेश
आदेश
आदेश
आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

The captioned appeal filed by the assessee is directed against the order of the Ld. Addl/Joint Commissioner of Income Tax
(Appeals)-4, Chennai [CIT(A)] dated 31.12.2024 for Assessment
Year 2020-21. 2. During the course of virtual hearing, the Ld.AR for the assessee submitted that the assessee belongs to Kolkata; juri iction of this appeal pertains to Kolkata and therefore, requested for transfer of this appeal to ITAT., Kolkata Benches.
However, the learned AR for the assessee also submitted inadvertently the assessee has filed e-appeal before the ITAT.,

2
Chennai instead of ITAT., Kolkata. Therefore, the ld.AR for the assessee has requested that present appeal may be dismissed as withdrawn giving liberty to the assessee to file an appeal before
ITAT, Kolkata Benches, which is having juri iction over the present appeal.
3. The Ld.DR has no objection for withdrawal of the appeal.
4. Having heard both the sides, we dismiss the appeal in-limine for want of juri iction, giving liberty to the assessee to file an appeal before the ITAT., Kolkata Benches.
5. In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21st March, 2025 (एस
.
आर
.

रघुनाथा)

( मनु कुमार िगर )
( S.R.Raghunatha )

( Manu Kumar Giri)
लेखा
लेखा
लेखा
लेखा सदय
सदय
सदय
सदय / Accountant Member ाियक सद / Judicial Member

चेई/Chennai,
दनांक/Date:21.03.2025
DS

आदेश क ितिलिप अेिषत/Copy to:
1. Appellant
2. Respondent

3.

आयकर आयु/CIT Kolkata 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF.

DIPA DEY,KOLKATA vs COMMISSIONER OF INCOME TAX, APPEAL ADDL/JCIT (A)-4, CHENNAI | BharatTax