DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 22(2), DELHI vs. LK INDIA PVT LTD(NOW SCHNEIDER ELECTRIC INDIA PVT LTD, GURUGRAM
Income Tax Appellate Tribunal, DELHI BENCHES: C : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMAAssessment Year: 2007-08
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Revenue against the order dated
10.05.2023 of the Commissioner of Income-tax (Appeals), NFAC, Delhi
(hereinafter referred to as the Ld. First Appellate Authority or ‘the Ld. FAA’, for short) in Appeal No.CIT(A), Vadodara-1/10542/2015-16 arising out of the appeal before it against the order dated 23.03.2015 passed u/s 143(3) r.w.s. 147
of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO,
Ward 1(1))4), Vadodara (hereinafter referred to as the Ld. AO). The assessee has filed Cross Objections.
On hearing both the sides, we find that as per the contentions of ld. representatives of both the sides, consequent to the decision of the Hon’ble Supreme Court in the case of Principal Commissioner of Income Tax-I, Officer, regardless of subsequent administrative transfers. Accordingly, a communication has been filed by the ld. DR as received from the Office of the Jt. Commissioner of Income-tax (O ), Circle 22(2), New Delhi accepting that this Bench at Delhi no more has juri iction to hear the appeal of the Department and consequently the Cross objections too. CO No.88/Del/2024
In the light of the aforesaid, the appeal is dismissed as not maintainable with liberty to file afresh, if so advised, with the Bench having juri iction. The CO is also dismissed and the same liberty is granted to the assessee too.
Order pronounced in the open court on 01.05.2025. (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 01st May, 2025. dk