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Facts
These are cross appeals concerning assessment year 2013-14, arising from an order passed by the Income Tax Officer, Ward-2(1)(1), Bangalore. The appeals were filed before the Delhi Tribunal. The assessment for the relevant year was framed by an Assessing Officer in Bangalore.
Held
The Tribunal held that jurisdiction lies with the Tribunal where the Assessing Officer is situated, as per the Supreme Court decision in PCIT vs ABC Papers Ltd. Therefore, the Delhi Tribunal lacked jurisdiction to hear these appeals.
Key Issues
Whether the Delhi Tribunal has the jurisdiction to hear appeals when the Assessing Officer is situated in Bangalore.
Sections Cited
143(3), Income-tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR
O R D E R PER S. RIFAUR RAHMAN, A. M.:
These are cross appeals filed by the revenue as well as assessee arises out of the order of the Ld. Commissioner of Income Tax (Appeals-30,) [hereinafter referred as CIT(A)], New Delhi dated 23.1.2025 relevant to assessment year 2013-14 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 31.3.2016 by the Assessing Officer, ITO, Ward-2(1)(1), Bangalore. (hereinafter referred to as ‘ld. AO’).
At the threshold, we noted that the assessment for the assessment year 2013-14 has been framed by the ITO, Ward 2(1)(1), Bangalore. Hence both the cross appeals should have been filed by the Revenue as well as Assessee before the Bangalore Tribunal and not before Delhi Tribunal in view of the decision of the Hon’ble Supreme Court in the case of PCIT vs ABC Papers Ltd reported in 141 taxmann.com 332 (SC) wherein, it was held that the Tribunal’s jurisdiction would depend upon the place where the Assessing Officer is situated. Accordingly, we deem it fit and appropriate to dismiss both the appeals in Delhi Tribunal for want of jurisdiction with liberty given to the Revenue as well as Assessee to prefer their fresh appeals before the Bangalore Tribunal, if so desired and advised. With these observations, the grounds raised by the Revenue and Assessee are hereby dismissed in the aforesaid terms.