SAMPURAN SINGH H.NO.826, WARD 4 GALI GAGAN PUBLIC SCHOOL, KHERPURE SIRSA ,HARYANA vs. THE ASSESSING OFFICER NFAC JAO INCOME TAX OFFICER WARD-1 SIRSA, HARYANA
Facts
The assessee filed an appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2013-14 with the ITAT Delhi Bench. However, the counsel for the assessee submitted that the appeal was inadvertently filed in Delhi, as the jurisdiction of the Assessing Officer (Ward Sirsa) actually falls under the Chandigarh Bench.
Held
The Departmental Representative had no objection to the withdrawal of the appeal. Consequently, the Tribunal permitted the assessee to withdraw the appeal, and it was dismissed as withdrawn.
Key Issues
Whether the ITAT Delhi Bench has the appropriate jurisdiction to hear an appeal originating from an Assessing Officer in Sirsa, Haryana, and if an assessee can be permitted to withdraw an appeal filed inadvertently in the wrong ITAT bench.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI SAKTIJIT DEY, VICE- & SHRI M. BALAGANESH
PER SAKTIJIT DEY, VICE-PRESIDENT
This is an appeal by the assessee against order dated
19.01.2024 of learned Commissioner of Income Tax (Appeals),
NFAC, Delhi, pertaining to assessment year 2013-14.
At the outset, learned counsel appearing for the assessee
has submitted that the appeal has inadvertently been filed in
ITAT, Delhi Benches, New Delhi, though, the jurisdiction of the
ITA No.975/Del/2024 AY: 2013-14
Income Tax Officer, Ward Sirsa, actually lies with the Chandigarh
Bench. A letter to this effect furnished by learned counsel for
assessee is kept on record.
Learned Departmental Representative has no objection to
withdrawal of the appeal filed by the assessee.
Considering the above, we permit the assessee to withdraw the
present appeal. Accordingly, the appeal is dismissed as
withdrawn.
Order pronounced in the open court on 31st May, 2024
Sd/- Sd/- (M. BALAGANESH) (SAKTIJIT DEY) ACCOUNTANT MEMBER VICE-PRESIDENT Dated: 31st May, 2024. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
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