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Facts
The assessee's appeal for Assessment Year 2021-22 was filed against an order from Addl./JCIT(A), Gwalior. The assessment officer framing the regular assessment is located in Tamil Nadu. The appeal was called twice, and no one appeared on behalf of the assessee, proceeding ex-parte.
Held
The Tribunal held that the "situs" of the Assessing Officer's office is the decisive factor for territorial jurisdiction. Based on the standing order and precedent, the Agra Bench lacks jurisdiction as the Assessing Officer is not located within its territorial limits. Therefore, the appeal is dismissed for want of territorial jurisdiction.
Key Issues
Whether the Income Tax Appellate Tribunal, Agra Bench has the territorial jurisdiction to hear the appeal when the Assessing Officer is located in Tamil Nadu.
Sections Cited
143(1), Income Tax Act, 1961
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2021-22, arises against the Addl./JCIT(A), Gwalior’s DIN & order No. ITBA/APL/S/250/2023-24/1057557790(1) dated 31.10.2023, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It emerges during the course of hearing that “situs” of the assessee’s Assessing Officer framing regular assessment is in Tamil Nadu as it is stated to be assessed at Polachi.
./2023 Villupuram Municipal Employees Cooperative 4. Faced with this situation, learned counsel submits that Agra Bench of the Income Tax Appellate Tribunal very well have jurisdiction to entertain this assessee’s instant appeal; and more particularly, in light of the fact that the same is directed against the Addl./JCIT(A), Gwalior’s lower appellate order. We find no merit in the assessee’s instant arguments in light of this tribunal’s STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 defining territorial jurisdiction of various benches of the Income Tax Appellate Tribunal; as on 01.10.1997 wherein “situs” of the assessee’s Assessing Officer is not covered under Agra Bench jurisdiction. We wish to make it clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance. We further quote PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) deciding the very issue against the assessee.
We accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Agra with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand condoned. Ordered accordingly.
This assessee’s appeal is dismissed in above terms. Order Pronounced in the Open Court on 03/02/2025.