VOITH HYDRO PRIVATE LIMITED,NOIDA vs. ADDITIONAL, JOINT COMMISSIONER OF INCOME TAX (APPEAL), AURANGABAD, AURANGABAD

This appeal filed by the assessee is directed against the order dated 23.06.2024 passed by Ld Addl./JCIT(A), Aurangabad for the assessment year 2022-23.

When the case was called for hearing, LD counsel for the assessee appeared in person and filed an application requesting for disposing off the assessee’s appeal as “returned” with liberty to file Jurisdictional benches of the Tribunal i.e. before Income Tax Appellate Tribunal, Delhi Benches, Delhi. It was contended that the jurisdiction as per PAN Data base of the assessee lies with the DCIT, Central 25(1), Delhi, Range Code 46. In support of this contention, screenshot showing jurisdictional Assessing Officer is also attached with the application. It was further submitted that while filing the appeal online, inadvertently the name of the respondent was selected as the Addl./JCIT (Appeals), Aurangabad instead of the CPC, Bengaluru. On account of this error, the said appeal has been automatically tagged to the ITAT, Pune Benches, Pune and accordingly listed before the Bench. It was therefore requested by ld. Counsel of the assessee to return the appeal with liberty to file a fresh appeal before the Jurisdictional Bench of the Tribunal.

Ld. DR raised no objection to the requests of ld. Counsel of the assessee.

We have heard ld. Counsels from both the sides and find that the appeal is filed within time but the “situs” of the assessee lies with the DCIT, Central 25(1), Delhi. Therefore, we find force in the