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Facts
The assessee's appeal was filed against the order dated 06.06.2025 of the Ld. CIT(A) and the assessment order dated 30.12.2019 passed by the Ld. AO. The assessment year in question is 2017-18.
Held
The Tribunal held that the appeal arising out of the assessment order ought to have been filed before the ITAT, Kolkata. Therefore, the appeal was dismissed for want of jurisdiction.
Key Issues
Whether the appeal filed before the ITAT, Delhi Bench was maintainable given the jurisdiction of the ITAT, Kolkata.
Sections Cited
250 of the Income-Tax Act, 1961, 143(3) of the Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR
PER VIMAL KUMAR, JUDICIAL MEMBER:
The appeal filed by the assessee is against order dated 06.06.2025 of Learned Commissioner of Income Tax (Appeals), New Delhi [hereinafter referred to as ‘Ld. CIT(A)] under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of order dated 30.12.2019 of Learned Assessing Officer/Income Tax Officer, Ward 4(2), Kolkata (hereinafter referred to as “Ld. AO") passed under section 143(3) of the Act for assessment year 2017-18.
The appeal arising out of assessment order dated 30.12.2019 by the Ld. AO ought to have been filed in ITAT, Kolkata. Therefore, appeal deserves dismissal for want of jurisdiction with liberty to file appeal before ITAT, Kolkata.
In the result, the appeal of filed by the assessee is dismissed with liberty to file before ITAT, Kolkata.