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Facts
The assessee filed an appeal for Assessment Year 2022-23 against an order dated 29.12.2023 by Addl./JCIT(A)-5, Chennai, which was passed in proceedings under section 143(1) of the Income Tax Act, 1961. The primary issue before the Tribunal was its territorial jurisdiction to hear the appeal.
Held
The Delhi bench of the Income Tax Appellate Tribunal concluded that it lacked territorial jurisdiction to entertain the appeal, as the assessee's assessing authority is situated in Sirsa, Haryana. Consequently, the Tribunal held that the appeal should be instituted before the appropriate Chandigarh benches, as per the STANDING ORDER UNDER INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963.
Key Issues
Whether the Delhi bench of the Income Tax Appellate Tribunal possesses the territorial jurisdiction to hear an appeal when the assessing authority of the appellant is located in Sirsa, Haryana, falling under a different jurisdictional bench.
Sections Cited
143(1) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2022-23, arises against the order of Addl./JCIT(A)-5, Chennai dated 29.12.2023 in DIN & order No. ITBA/APL/S/250/2023- 24/1059180679(1), in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).
It emerges at the outset from a perusal of the instant case file that the “ritus” of the assessee’s assessing authority is at Sirsa (Haryana). This being the clinching case, the undersigned is of the considered view that the Delhi benches of Income Tax Appellate Tribunal at Delhi, do not have jurisdiction to entertain the instant appeal as the same lies before the Chandigarh benches, as per para 4 of the STANDING ORDER UNDER INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963.
Anirudh Gupta 3. Faced with this situation, the assessee’s instant appeal is dismissed with liberty to be instituted afresh before the appropriate benches of the tribunal in very terms. Ordered accordingly.
This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 26/12/2024.