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Facts
The Revenue filed an appeal against the CIT(A)'s order dated 14/07/2022 concerning Assessment Year 1999-2000. The assessee's counsel contended that the appeal was not maintainable before the Delhi ITAT due to a lack of territorial jurisdiction, as the assessment order was passed by an A.O. in Kolkata. The Departmental Representative did not dispute this jurisdictional issue.
Held
The Tribunal dismissed the appeal filed by the Revenue. The dismissal was based on the ratio laid down by the Supreme Court in Commissioner of Income Tax Vs. Balak Capital Pvt. Ltd. and the settled position of law regarding territorial jurisdiction. The Revenue was granted liberty to file a fresh appeal within 60 days before the appropriate Jurisdictional Tribunal.
Key Issues
Whether the Delhi Income Tax Appellate Tribunal had territorial jurisdiction to entertain an appeal against an assessment order passed by an Assessing Officer located in Kolkata, and thus, the maintainability of the Revenue's appeal before this specific bench.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI
Before: DR. B.R.R. KUMAR & SHRI YOGESH KUMAR U.S.
ORDER
PER YOGESH KUMAR U.S., JM:
This appeal filed by the Revenue against the order of Learned Commissioner of Income Tax (Appeals)-27, New Delhi [“Ld. CIT(A)”, for short], dated 14/07/2022 for Assessment Year 1999-2000.
Avantha Realty Ltd. 2. The Ld. Counsel for the assessee submitted that the present Appeal is not maintainable before this Tribunal as the assessment order passed by the A.O. Circle-6, Kolkata and this Tribunal has no territorial jurisdiction over the matter.
The Ld. Departmental Representative has also not disputed the above said fact and settled position of law.
Considering the ratio laid down by the Hon’ble Supreme Court in the case of Commissioner of Income Tax Vs. Balak Capital Pvt. Ltd. in Special Leave to Appeal (c) No. 7019/2017 and in view of the settled position of law, we dismiss the present appeal filed by the Revenue with a liberty to file an appeal within 60 days from the date of receipt of this order before the appropriate Jurisdictional Tribunal. Accordingly, the Appeal filed by the Revenue is dismissed with liberty.