DCIT CENTRAL CIRCLE-20, NEW DELHI vs. AVANTHA REALTY LTD, DELHI

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ITA 2432/DEL/2022Status: HeardITAT Delhi16 February 2024AY 1999-2000Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI

Before: DR. B.R.R. KUMAR & SHRI YOGESH KUMAR U.S.

For Respondent: Ms. Sapna Bhatia, CIT-DR
Hearing: 14/02/2024Pronounced: 16/02/2024

ORDER

PER YOGESH KUMAR U.S., JM:

1.

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.

3.

The Ld. Departmental Representative has also not disputed the above said fact and settled position of law.

4.

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.

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