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Facts
The Revenue filed multiple appeals and the Assessee filed cross-objections before the Delhi ITAT against orders of the Ld.CIT(Appeals) for assessment years 1998-99 to 2002-03. The original assessment orders for these years were passed by the Assessing Officer located in Lucknow.
Held
The Tribunal, relying on the Supreme Court's decision in PCIT Vs. ABC Papers Ltd., determined that the Delhi Benches lacked jurisdiction. As the assessments originated in Lucknow, the proper jurisdictional forum is the ITAT Lucknow Bench, not the Delhi Tribunal. Consequently, all appeals and cross-objections were held not maintainable before the Delhi Benches.
Key Issues
Whether the Delhi Benches of the Income Tax Appellate Tribunal possess the jurisdiction to hear appeals and cross-objections when the original assessment orders were passed by an Assessing Officer located outside its territorial jurisdiction in Lucknow.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & DR. B.R.R. KUMAR
आदेश /O R D E R PER C.N. PRASAD, J.M.
All these appeals are filed by the Revenue and Cross Objections by the Assessee for the assessment years 1998-99, 1999- 2000, 2000-01, 2001-02 & 2002-03 against various orders of the Ld.CIT(Appeals), New Delhi.
The Ld. Counsel for the assessee, at the outset, submits that the assessments for all these assessment years were made by the Assessing Officer at Lucknow and therefore the Jurisdictional High Court is Allahabad High Court and the Tribunal is in Lucknow for agitating the appeals. The Ld. Counsel submits that these appeals are not maintainable before the Tribunal at Delhi and requested for dismissal of all these appeals with a liberty to file appeals in appropriate Jurisdictional Tribunal.
We have heard the rival contentions and perused the assessment orders and find that all the assessments for these assessment years were completed by the AO at Lucknow and the Jurisdictional Tribunal is ITAT Lucknow Bench and not the Delhi Bench of Tribunal. In view of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. ABC Papers Ltd. [447 ITR 01] these appeals are not maintainable in the Delhi Benches of Tribunal and 3 , 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 the Jurisdictional Tribunal against the orders passed by the AO at Lucknow falls under ITAT Lucknow Bench. Thus, all these Revenue appeals and the Cross Objections of the Assessee are dismissed as not maintainable in the Delhi Tribunal with liberty to both the parties to file appeals in the Jurisdictional Tribunal if so advised.
With these observations all these appeals are dismissed.
In the result, appeals of the Revenue and Cross Objections filed by the Assessee are dismissed.
Order pronounced in the open court on 04/09/2024