FOSSILS TRADE LINK PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1),, KOLKATA

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ITA 450/KOL/2025Status: DisposedITAT Kolkata12 February 2026AY 2014-15Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)1 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 noted that the assessee's case falls under the jurisdiction of ITAT, Mumbai, not ITAT, Kolkata. Therefore, the present appeal filed in Kolkata was dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)-54, Mumbai, for assessment year 2014-15. The assessment order was passed by DCIT, Central Circle-6(4), Mumbai, and the appellate order was also passed by CIT(A)-54, Mumbai. The appeal was filed before the ITAT, Kolkata.

What were the issues?

Whether the appeal was filed before the correct jurisdiction of the ITAT.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

order

: February 12, 2026 ORDER

Per Pradip Kumar Choubey, Judicial Member:

1.

This appeal filed by the assessee is directed against the order dated 05.12.2024 of the CIT(A)-54, Mumbai passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014–15.

2.

At the time of hearing, the ld. AR has submitted that the assessment order has been passed by DCIT, Central Circle-6(4), Mumbai and appellate order u/s 250 was passed by CIT(A)-54, Mumbai so his prayer is that the instant appeal is to be dismissed with a liberty to the assessee to file the same before the appropriate jurisdiction at Mumbai.

3.

The ld. DR did not raise any objection.

Fossil Tradelink Pvt. Ltd 4. We have heard the rival contentions and perused the material on record. We find the assessment order dated 29.03.2023 was passed by DCIT, Central Circle-6(4), Mumbai and order of the ld. CIT(A) dated 05.12.2024 was also passed by CIT(A)-54, Mumbai and the present appeal has been filed by the assessee in the jurisdiction ITAT, Kolkata. We note that the assessee’s case falls under the jurisdiction of ITAT, Mumbai, therefore, we dismiss the present appeal with a liberty to the assessee to file the same before the appropriate jurisdiction at Mumbai.

5.

In terms of the above, the appeal of the assessee is dismissed.

Kolkata, the 12th February, 2026.

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