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Facts
Two appeals were filed, one by the revenue and one by the assessee, for AY 2004-05. The assessment order was passed by the Dy. Commissioner of Income Tax, Circle-8, Kolkata. The appellate order of the CIT(A) was dated 28th January, 2011.
Held
The Tribunal held that in view of pronouncements by the Hon'ble Supreme Court (Pr. Commissioner of Income Tax Vs. ABC Papers Ltd.) and the Hon'ble Bombay High Court (MSPL Ltd. Vs. Pr. Commissioner of Income Tax), the jurisdiction for hearing these appeals lies with the Kolkata Benches of the ITAT. Since the appeals were filed before the Mumbai benches, they were dismissed with liberty to present them before the Kolkata Benches within 60 days.
Key Issues
Jurisdiction of the ITAT benches to hear the appeals.
Sections Cited
143(3) of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
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.