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Facts
The assessee filed an appeal for AY 2014-15 against the order of CIT(A) which was based on an assessment framed by the ITO, Nagpur. The assessee's counsel filed an application for withdrawal of appeal, stating it should have been filed before the ITAT, Nagpur Bench.
Held
The Tribunal heard the appeal and noted that the jurisdiction of the Bench is determined by the location of the AO. Since the AO was in Nagpur, the appeal should have been filed before the ITAT, Nagpur Bench. The assessee requested to withdraw the appeal.
Key Issues
Whether the appeal was filed before the correct ITAT Bench based on the AO's jurisdiction, and whether the assessee can withdraw the appeal.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2014-15 arises out of the order of Learned Commissioner of Income Tax, Appeal, Addl/JCIT(A)-4, Chennai [hereinafter “CIT(A)”] dated 28.10.2024 in the matter of assessment framed by the ITO, Ward-4(1), Nagpur [AO] u/s. 143(3) of the Income-tax Act,1961 (hereinafter “the Act”) on 26.12.2016.
The Ld. Counsel for the assessee has filed an application dated 25.02.2025 for withdrawal of appeal and submitted that the appeal should have been filed before the Hon’ble ITAT, Nagpur Bench instead of ITAT, Chennai Benches. The Ld. AR has submitted that the assessee has now filed appeal before Hon’ble ITAT, Nagpur Bench.
The Ld. AR therefore, requested to withdraw the appeal pending before the Hon’ble ITAT, Chennai.
The Ld. Departmental Representative did not object to the averments made by the assessee.
We have heard the Ld. D.R and, perused the materials available on record. Admittedly, the assessment order in the present proceeding was passed by the A.O located at Nagpur. As per Rule 4 of Income Tax (Appellate Tribunal) Rules, 1963 read with paragraph 4 of Notification No.FNo.63-AD(AT/97), dated 16th September, 1997 issued inconsonance with the extant rule, the jurisdiction of Bench which can decide the appeal is to be determined by the location of the A.O in the instant proceeding at Nagpur, the appeal, necessarily, should have been filed before ITAT, Nagpur Bench not in ITAT, Chennai Bench. It is also in consonance with the view expressed by the Hon’ble Supreme Court in the case of PCIT vs. ABC Papers Ltd. [2022] 289 taxmann 150 (SC). The Ld. AR has requested to withdraw the appeal. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 03rd March, 2025.