M/S. KRISHNA ROADWAYS,NEW DELHI vs. ITO, CHENNAI

This appeal by the assessee is directed against the order of CIT(A) -13, Chennai dated 08.03.2016 and pertains to assessment year 2010-11.

Shri Atul Puri, the learned representative for the assessee submitted that the assessee filed the appeal before the CIT(A).

We heard Shri Supriyo Pal, the learned representative for the department also. A perusal of the materials available on record shows that the appeal was not transferred by any authority who is competent to transfer the appeal from one Commissioner to another. The assessee simply placing reliance on the letter said to be written by private secretaries to the Commissioner and claims that the appeal was transferred. This Tribunal is of the considered opinion that the appeal can be transferred from one CIT to another by an order of the competent authority. Since the transfer is from Chennai to Delhi, normally the competent authority would be the central board of direct tax or any of the officers who was entrusted the matter by the central board of direct taxes. It is not brought to our notice any order passed by either central board of direct tax or any of the authorities who are competent to transfer the appeal from one Commissioner to another. Therefore, it is not correct to say that the appeal was transferred to Delhi Commissioner and the present Commissioner at Chennai has no jurisdiction to pass order. Since the appeal was not transferred to Delhi commissioner of Income Tax, this Tribunal is of the considered opinion that the present CIT(A) has jurisdiction over the appeal filed by the assessee.

Now coming to the merit of the appeal, admittedly, the CIT(A) has not disposed off the appeal on merit. It is also a fact that the assessee has not appeared before the CIT(A). Probably, the assessee may be under the bonafide impression that the appeal was transferred to Delhi. Whatever may be the reason, giving one more opportunity to the assessee to appear before the CIT(A) may not prejudice the interest of the revenue in any way. Moreover, giving one more opportunity to the assessee to appear before the CIT(A) would definitely promote the cause of justice. Accordingly, the order of the CIT(A) is set aside and the entire issue is remitted back to the file of the CIT(A). Now, it is open to the assessee to either argue the case before the CIT(A)-13, Chennai or to request the competent authority to transfer the file to Delhi.

With the above observations, the appeal of the assessee is allowed for statistical purposes.