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Facts
These appeals were filed against the appellate order of the Commissioner of Income-tax (Appeals). The assessment order was passed by the Dy. Commissioner of Income Tax, Circle-8, Kolkata. The Hon'ble Supreme Court and the Hon'ble Bombay High Court have ruled that such appeals fall under the jurisdiction of the Kolkata Benches of ITAT.
Held
The Tribunal held that based on judicial precedents, only the Kolkata Benches of ITAT have the jurisdiction to hear these appeals, as the assessment order originated from Kolkata. The appeals were dismissed with a direction to file them at the correct jurisdiction.
Key Issues
Jurisdiction of the ITAT benches to hear the appeals.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Asst. Commissioner of Income Tax, 6(3), Mumbai and is filed by assessee, Indian Aluminium Co. Ltd., since
In these cross appeals both the parties have challenged the appellate order on the basis of various issues decided by the learned CIT (A).
The fact in this case shows that the assessment order is passed by the Dy. Commissioner of Income Tax, Circle-8, Kolkata. Accordingly, in view of the decision of the Hon'ble Supreme Court in case of Pr. Commissioner of Income Tax Vs. ABC Papers Ltd. 141 taxman 332 and 139 taxmann.com 313 and further, in view of the decision of the Hon'ble Bombay High Court in case of MSPL Ltd. Vs. Pr. Commissioner of Income Tax 436 ITR 199, These appeals have the jurisdiction of hearing at Kolkata Benches of ITAT.
Both the parties were shown those judgments at the time of hearing. The assessee wanted to file his submission by 4th January, 2024. However, nothing was filed. In view of the above judicial precedents, only Kolkata Benches of ITAT have jurisdiction to hear these appeals as the assessment order is passed by the learned Assessing Officer at Kolkata. In view of this, both the appeals are
In the result, both the appeals are dismissed.
Order pronounced in the open court on 22.02.2024.