What did the Tribunal hold?

The Chennai ITAT dismissed the appeal as infructuous. The assessee was granted liberty to pursue the appeal before the correct bench of the Tribunal in Mumbai.

The assessee filed an appeal before the Chennai ITAT. However, it was later discovered that the assessee's jurisdiction lies with the Mumbai ITAT, and a physical appeal had already been filed there.

What were the issues?

The primary issue was the correct jurisdiction for filing the appeal before the Income Tax Appellate Tribunal.

Shoba Swaminarayan Legal Heir of… vs Add.Joint CIT(Appeals), Madurai | ITAT Chennai 2024

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR

सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH

At the time of hearing, the registry placed on record a letter dated 16-04-2024 filed by Ld. AR wherein it has been submitted that the jurisdiction of the assessee lies with ITO 4(3)(1), Mumbai. Further, the assessee has filed physical appeal before Mumbai ITAT. Considering the same, this appeal stand dismissed as infructuous. The assessee is at liberty to pursue the appeal before correct bench of Tribunal.

The appeal stand dismissed as infructuous. Order pronounced on 21st May, 2024. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (MAHAVIR SINGH) लेखा सद� / ACCOUNTANT MEMBER उपा�� / VICE PRESIDENT चे�ई Chennai; िदनांक Dated : 21-05-2024 RSR आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai/Coimbatore/Salem/Madurai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF

SHOBA SWAMINARAYAN LEGAL HEIR OF LATE NITINKUMAR SWAMINARAYAN,MUMBAI vs. ADD.JOINT CIT(APPEALS), MADURAI , MADURAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments