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Facts
The assessee filed an appeal before the Mumbai ITAT against an assessment order passed by the Assessing Officer in Kolkata. The assessee claimed to be based in Mumbai, and the jurisdiction of the AO was also transferred to Mumbai. However, the assessment order was originally passed by an AO based in Kolkata.
Held
The Tribunal held that the correct jurisdiction for the appeal lies with the ITAT Kolkata as the assessment order was passed by an AO based in Kolkata. Therefore, the appeal filed before the Mumbai benches was dismissed as not maintainable.
Key Issues
Whether the Mumbai ITAT has the jurisdiction to hear an appeal when the assessment order was passed by an Assessing Officer based in Kolkata.
Sections Cited
Section 143(3), Section 147
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
A.Y. 2011-12 filed by Sunshine Tracon Pvt. Ltd., Mumbai, against the appellate order passed by the Commissioner of Income-tax (Appeals)-52, Mumbai [the learned CIT (A)], wherein the appeal filed by the assessee against the assessment order passed under Section 143(3) read with section 147 of the Income-tax Act, 1961 (the Act) dated 28th December, 2018, passed by the Asst. Commissioner of Income Tax, Circle 13(2), Kolkata, is partly allowed.
The learned Authorized Representative firstly submitted that assessee is based at Mumbai, now jurisdiction of the learned Assessing Officer has also been transferred at Mumbai and all the records of assessment are now at Mumbai.
The learned Departmental Representative did not object to the transfer of this appeal from Mumbai Benches to Kolkata Benches.
On careful consideration, we find that the learned Assessing Officer who passed the Assessment order is based at Kolkata and therefore, the Mumbai ITAT does not have any power to dispose of this appeal. Therefore, the appeal filed by the assessee before us is dismissed as not maintainable and the assessee is directed to present the appeal before the Kolkata Benches of ITAT. The assessee is at liberty to show delay in filing of the appeal, if questioned, the order sheets in the present appeal. The registry is directed to hand over all the paper books filed to the assessee with proper record
Order pronounced in the open court on 19.03.2024.