CLITORIA VANIJYA PVT. LTD.,KOLKATA vs. CIT, NEW DELHI

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ITA 4893/DEL/2015Status: DisposedITAT Delhi18 October 2018AY 2008-093 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal should have been filed before the ITAT Kolkata Bench, as the Assessing Officer was located in Kolkata. The assessee was permitted to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT Delhi Bench against an order passed by the CIT under section 263. The assessee's counsel sought permission to withdraw the appeal.

What were the issues?

The primary issue was the correct jurisdiction of the Income Tax Appellate Tribunal for filing the appeal, based on the location of the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “G” : DELHI

Before: SHRI BHAVNESH SAINI, J.M. & SHRI L.P. SAHU, A.M.

Hearing: 18.10.2018Pronounced: 18.10.2018

For Assessee : Shri Rajat Jain, C.A. For Revenue : Shri Ved Prakash Mishra, Sr.DR Date of Hearing : 18.10.2018 Date of Pronouncement : 18.10.2018 ORDER PER SHRI BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT, Kolkata-1, Kolkata Dated 11.03.2013, for the A.Y. 2008-2009, under section 263 of the I.T. Act.

2 ITA.No.4893/Del./2015 M/s. Clitoria Vanijya Private Ltd Kolkata 2. The record reveals that assessment order in this case has been passed by Income Tax Officer, Ward-1(1), Kolkata under section 143(3)/147 of the I.T. Act, 1961, vide Order Dated 13.07.2010. The said Order was subjected to revision under section 263 of the I.T. Act, 1961 and the impugned Order have been passed by the Ld. CIT, Kolkata-1, Kolkata. Learned Counsel for the Assessee filed an application for adjournment. However, seeks permission to withdraw the appeal with liberty to file proper appeal before relevant Bench. An endorsement on the adjournment application itself is recorded which is placed on record.

3.

It is very well settled legal position that the ordinary jurisdiction of the Bench of the Tribunal will be determined not by the place of business or residence of the assessee but by the location of the O/o. Assessing Officer. Since, in this case, A.O. is Income Tax Officer, Ward-1(1), Kolkata, therefore, no appeal lies to the ITAT, Delhi Bench. Accordingly, the Assessee’s Counsel is permitted to withdraw the appeal with a 3 ITA.No.4893/Del./2015 M/s. Clitoria Vanijya Private Ltd Kolkata liberty to file fresh appeal before ITAT, Kolkata Bench, if so advised, in accordance with Law.

4.

In the result, appeal of Assessee is dismissed as withdrawn.

Order pronounced in the open Court.

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