VISHNUKUMAR RAMSWAROOP AGRAWAL,NAGPUR vs. INCOME TAX OFFICER WARD 4(1) , NAGPUR
आयकर अपीलीय अिधकरण, ‘बी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH: CHENNAI
ीएबी टी. वक , ाियक सद! एवंी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3197/Chny/2024
िनधा;रण वष; /Assessment Year: 2014-15
Vishnukumar
Ramswaroop
Agrawal,
Dhiraj Iron and Steel,
Shahid Chowk, Itwari,
Nagpur – 440 002. Vs.
The Income Tax Officer,
Ward-4(1),
Nagpur.
[PAN: AAJPA 4341B]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
None
IJथ की ओर से /Respondent by :
Shri ARV Sreenivasan, CIT for JCIT
सुनवाई की तारीख/Date of Hearing
:
03.03.2025
घोषणा की तारीख /Date of Pronouncement
:
03.03.2025
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. :- 2 -:
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 juri iction 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 :- 3 -:
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. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 03rd March, 2025. EDN/-
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Nagpur
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF