CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ,NAVI MUMBAI vs. ACIT CIRCLE-1(1), PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE

BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER
AND SHRI VINAY BHAMORE, JUDICIAL MEMBER

आयकर अपील सं. / ITA No.2391/PUN/2024
िनधाᭅरण वषᭅ / Assessment Year : 2005-06

Capgemini
Technology
Services
India
Limited
(Successor to Capgemini
Consulting
India
Private
Limited),
Bloc 3, A Wing, 4th Floor,
Capgemin Knowledge Park,
Yosemite, Thane Belapur
Road, Airoli,
Navi Mumbai- 400708. PAN : AAACE2443A
Vs. ACIT, Circle-1(1), Pune.
Appellant

Respondent

आदेश / ORDER

PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 30.01.2024 passed by Ld. Addl/JCIT(A)-2, Delhi for the assessment year 2005-06. 2. When the case was called for hearing, Ld. counsel for the assessee requested for disposing off the assessee’s appeal as “returned” with liberty to file the same afresh before the Assessee by : Shri Nikhil S. Pathak
Revenue by : Shri Ramnath P. Murkunde

Date of hearing
: 20.02.2025
Date of pronouncement : 30.04.2025
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Juri ictional Benches of the Tribunal i.e. before Income Tax
Appellate Tribunal, Mumbai Benches, Mumbai. It was contended that the juri iction of the assessee lies with the ACIT, Circle-
10(2), Mumbai. It was further submitted that while filing the appeal online, inadvertently the name of the respondent was selected as the ACIT, Circle-1(1), Pune. On account of this error, the said appeal has been automatically tagged to the ITAT, Pune Benches, Pune and accordingly listed before the Bench. It was therefore requested by Ld. Counsel of the assessee to return the appeal with liberty to file a fresh appeal before the Juri ictional Bench of the Tribunal.
3. Ld. DR raised no objection to the request of Ld. Counsel of the assessee.
4. We have heard Ld. Counsels from both the sides and find that the “situs” of the assessee lies with the ACIT, Circle- 10(2),
Mumbai. Therefore, we find force in the argument of Ld. Counsel of the assessee and allow the request made by the assessee in this regard. We, therefore, dismiss the appeal as returned with liberty to file the same afresh before Juri ictional Bench of the Tribunal as per law. We further make it clear that we have not adjudicated upon any of the issues raised in the instant appeal in law as well as on merits, whatsoever. Ordered accordingly.
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5. In the result, the appeal of the assessee stands dismissed as returned with liberty to file appeal afresh before appropriate
Benches of the Tribunal.
Order pronounced on 30th day of April, 2025. (MANISH BORAD)
JUDICIAL MEMBER

पुणे / Pune; ᳰदनांक / Dated : 30th April, 2025. Sujeet
आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to :
1. अपीलाथᱮ / The Appellant.
2. ᮧ᭜यथᱮ / The Respondent.
3. Addl/JCIT(A)-2, Delhi.
4. The Pr. CIT/CIT concerned.
5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच,
पुणे / DR, ITAT, “A” Bench, Pune.

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Senior Private Secretary

आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.