JCIT, CHENNAI vs. COMPASS /CGROUP (INDIA) SUPPORT SERVICES PVT LTD., CHENNAI

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -5, Pune, dated 20.01.2016 and pertains to assessment year 2011-12.

The original assessment order was passed by the Assessing Officer, namely, Joint Commissioner of Income Tax, Range-7, Pune. On a query from the Bench – how the appeal is maintainable before this Bench of the Tribunal, when the Assessing Officer is at Pune? The Ld. Departmental Representative clarified that the assessment of the assessee after amalgamation, was transferred to Chennai. Therefore, according to the Ld. D.R., in the present case, the Department is assessing the assessee at Chennai, therefore, this Tribunal has the jurisdiction. We are unable to accept this explanation of the Revenue. The jurisdiction of the Bench of the Tribunal is determined on the basis of the location of the Assessing Officer irrespective of the fact where the assessment was maintained by the Income-tax Department. This Tribunal will have jurisdiction in case the office of the Assessing Officer was located within the territorial jurisdiction of this Bench. Admittedly, this Bench of the Tribunal is having territorial jurisdiction over the State of Tamil Nadu and Union Territory of Pondicherry. Since the office of the Assessing Officer, who has passed the order, is admittedly located at Pune, this Tribunal is of the considered opinion that the Pune Bench of this Tribunal alone has jurisdiction. Therefore, the appeal filed by the Revenue before this Bench of the Tribunal is not maintainable. In view of the above, the appeal of the Revenue is dismissed as not maintainable.

However, it is made clear that it is open to the Revenue to file appeal before the Pune Bench of this Tribunal in case they are so advised and request the Hon'ble President of this Tribunal to transfer the appeal to Chennai Bench.

With the above observation, this appeal of the Revenue stands dismissed.