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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.
Held
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.
Key Issues
Whether the appeal was filed before the correct jurisdiction of the ITAT.
Sections Cited
250 of the Income-tax Act, 1961
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:
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.
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.
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.
In terms of the above, the appeal of the assessee is dismissed.
Kolkata, the 12th February, 2026.