ACIT CENTRAL CIRCLE 1(3), AHMEDABAD vs. ASHOKBHAI JAGUBHAI KHENI, SURAT
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “ए“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
ी नरे !साद िस"ा, लेखा सद के सम%।
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Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member
Sl.
No(s)
आयकर अपील सं/
ITA No(s)
िनधारण वष/
Assess- ment
Year(s)
Appeal(s) by :
अपीलाथ' / !(थ' /
Appellant बनाम/vs. Respondent
1207/Ahd/2025 2014-15 The ACIT Central Circle- 1(3), Ahmedabad 380 009
(Revenue)
Ashokbhai Jagubhai
Kheni
79, Sadhana Society
Varachha Road
Surat 395 006
PAN: ABQPK 7812 B
(Assessee)
2. 59/Ahd/2025
2013-14
Revenue
Assessee
3. 60/Ahd/2025
2011-12
Revenue
Assessee
4. 1255/Ahd/2025
2011-12
Revenue
Assessee
5. 1256/Ahd/2025
2011-12
Revenue
Assessee
6. 1257/Ahd/2025
2013-14
Revenue
Assessee
Assessee by :
Shri Dhruvang H. Diwan, AR
Revenue by :
Shri Alpesh Parmar, CIT-DR &
Shri B.P. Srivastava, Sr.DR
सुनवाई की तारीख/Date of Hearing : 12/08/2025
घोषणा की तारीख /Date of Pronouncement: 18/08/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The captioned appeals have been preferred by the Revenue against the separate orders of the Commissioner of Income Tax (Appeals), Surat
[hereinafter referred to as ‘CIT(A)’]. ITA No.1207/Ahd/2025 relating to Assessment Year (AY) 2014-15, ITA No.59/Ahd/2025 for AY 2013-14 and ITA No.60/Ahd/2025 for AY 2011-12 are against the action of the CIT(A)-
ITA No.1207/Ahd/2025 & five Others
Asst. Years :2014-15 & 2013-14 & 2011-12
Surat in deleting the quantum additions, whereas, ITA No.1255/Ahd/2025
for AY 2011-12 is in relation to penalty levied by the Assessing Officer (AO) u/s.271D of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and ITA Nos.1256 & 1257/Ahd/2025 for AYs 2011-12 & 2013-14 respectively are against the action of the CIT(A) in deleting the penalty levied by the AO u/s.271E of the Act.
At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned orders of the AO to submit that the assessment orders/penalty orders in all these appeals were passed by the Dy.CIT, Central Circle-2, Surat and even the impugned appellate orders have also been passed by Commissioner of Income Tax (Appeals)-4 Surat. He, therefore, has submitted that territorial juri iction to adjudicate these appeals against the impugned orders of the CIT(A) lies with the Income Tax Appellate Tribunal Surat Bench and not ITAT Ahmedabad Benches.
The Ld.DR has relied upon a letter of the Assistant Commissioner of Income-tax, Central Circle-1(3), Ahmedabad, wherein it has been pointed out that after passing of the impugned orders of the CIT(A), case records pertaining to assessee have been transferred to the juri iction of Dy.CIT, Central Circle-1(3). Ahmedabad. He, therefore, has submitted that the captioned appeals have been rightly filed before the Ahmedabad Benches of the Tribunal.
We have heard the rival contentions and gone through the record. The issue has been settled by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. ABC Papers Ltd. (2022 SSC online SC 1036) decided on 18/08/2022, wherein, the Hon’ble Supreme Court categorically held that even if the case records have been transferred to a ITA No.1207/Ahd/2025 & five Others Asst. Years :2014-15 & 2013-14 & 2011-12
different juri iction by exercise of powers by the competent Income-tax
Authority u/s.127 of the Income Tax Act, the territorial juri iction for adjudication of the appeals in respect of ITAT and Hon’ble High Courts would lie within whose juri iction the AO has passed the order. It has also been held that this principle will be applicable even in case of transfer of the records u/s.127 of the Income Tax Act, for the same assessment year. In the case in hand, admittedly, the impugned assessment orders as well as the first appellate orders have been passed by the AO and the CIT(A) at Surat.
Therefore, the territorial juri iction to adjudicate these appeals lies with the ITAT Bench at Surat. The present appeals, therefore, have been wrongly filed before the Ahmedabad Benches of this Tribunal and, therefore, the same are, not maintainable being outside the territorial juri iction of this Tribunal.
Therefore, all the captioned appeals are hereby dismissed as not maintainable, however, with the liberty to Revenue to file these appeals before the ITAT Benches of competent territorial juri iction. The time consumed in prosecuting the present appeals i.e. from the date of filing of these appeals at ITAT Ahmedabad Benches till the date of communication of this order and further a period of 30 days thereafter, will not be considered for the purpose of limitation period, if the revenue chooses to file fresh appeals as noted above.
With the above observations, all the six appeals of the Revenue are hereby dismissed. Order pronounced in the Open Court 18/08/2025. ( Narendra Prasad Sinha ) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 18/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
ITA No.1207/Ahd/2025 & five Others
Asst. Years :2014-15 & 2013-14 & 2011-12
आदेश की !ितिलिप अ"ेिषत/Copy of the Order forwarded to :
आदेशानुसार/ BY ORDER,
स#ािपत !ित ////
सहायक पंजीकार (Asstt.