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Facts
The assessee filed two separate appeals for A.Y. 2011-12 against orders of the CIT(A), which were heard together. One appeal (ITA No. 2652/DEL/2019) challenged an assessment under section 143(3), and the other (ITA No. 2653/DEL/2019) was against an assessment under section 143(3) read with 153A, where no new additions were made by the Assessing Officer.
Held
The Tribunal dismissed ITA No. 2652/DEL/2019 due to lack of territorial jurisdiction as the Assessing Officer was in Chandigarh, granting liberty to file before the Chandigarh Bench. For ITA No. 2653/DEL/2019, the Tribunal restored the issue to the Assessing Officer's file, given that the additions merely repeated those from the 143(3) assessment which was dismissed on jurisdictional grounds.
Key Issues
Whether the Delhi Bench of the ITAT had territorial jurisdiction over an appeal when the Assessing Officer was located in Chandigarh; and the validity of additions made under section 153A which merely repeat additions from a 143(3) assessment.
Sections Cited
143(3), 153A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS ASTHA CHANDRA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
The above captioned two separate appeals by the assessee are preferred against two separate orders of the CIT(A) - 27, New Delhi dated 15.01.2019 pertaining to A.Y. 2011-12. Both these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity.
This appeal is filed against the assessment framed u/s 143(3) of the Income-tax Act, 1961 [the Act, for short]. The Assessing Officer is Dy. CIT, Circle – 4, Chandigarh. Therefore, the appeal is not maintainable before the Delhi Benches. This appeal is, accordingly, dismissed.
However, liberty is given to the assessee to file appeal before the Chandigarh Bench of the Tribunal within 60 days of receipt of this order.
Accordingly, this appeal of the assessee stands dismissed.
This appeal is filed against the assessment order framed u/s 143(3) r.w.s 153A of the Act. However, the Assessing Officer has not made any new addition but has simply repeated the additions made in the order framed u/s 143(3) of the Act [supra]. Therefore, keeping in view our decision in [supra], we restore this issue to the file of the Assessing Officer.
The Assessing Officer is directed to decide this appeal after receiving the decision in the case of .
In the result, the appeal of the assessee in is dismissed whereas the appeal in ITA No. 2653/DEL/2019 is allowed in part for statistical purposes.
The order is pronounced in the open court on 19.02.2024.