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Income Tax Appellate Tribunal, BENCH ‘A’ PUNE
Before: HON’BLE SHRI S. S. GODARA & SHRI G. D. PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ PUNE BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 1222/PUN/2023 & CO No. 005/PUN/2024 Assessment Year : 2009-10
Dy. Commissioner of Income Tax Circule-1(1), Pune. . . . . . . . Appellant
बनाम / V/s
Barclays Global Services Pvt. Ltd. (As a Successor to Barclays Shared Services Pvt. Ltd.) S. No. 65, Gera Commerce zone, Kharadi, Pune-411014 PAN: AADCR6251L . . . . . . . Respondent & Cross Objector
द्वारा / Appearances Assessee by : Mr Sourabh Kulkarni [‘Ld. AR’] Revenue by : Mr Keyur Patel [‘Ld. DR’] Date of conclusive Hearing : 08/03/2024 Date of Pronouncement : 15/04/2024 ORDER PER G. D. PADMAHSHALI, AM; The Revenue is in appeal against the order dt. 27/09/2023 of Commissioner of Appeals-13, Pune [in short ‘CIT(A)] passed u/s 250 r.w.s. 254 of the Income-tax Act, 1961 [in short ‘the Act’] in Appeal No PN/CIT(A)-13/ACIT, Company Cir 1(2), Chennai/2008-09/10155383/58 anent to assessment year 2009-10 [in short ‘AY’]. And against which, the assessee filed its cross objection u/s 253(4) of the Act on 27/02/2024.
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DCIT Vs Barclays Global Service Centre Pvt. Ltd. ITA No.1222/PUN/2023 & Co No. 005/PUN/2024
At the outset of physical hearing it is noticed that, the assessment u/s 143(3) r.w.s. 92CA of the Act vide order dt. 18/03/2013 was framed by the Ld. Asstt. Commissioner of Income Tax, Company Circle-1(2), Chennai-34 [in short ‘AO’]. Which in an appeal, the Ld. CIT(A)-13, Pune by an order dt. 11/03/2020 allowed the appeal. The Revenue challenged the order of Ld. CIT(A) before Tribunal and thereagainst assessee filed its cross objection. In first round of appeal the Co- ordinate ‘C’ Bench by a consolidated order dt. 02/07/2027 in ITA No. 502/PUN/2020 & CO No. 07/PUN/2021 remitted the matter back to the file of Ld. CIT(A) for de-nova adjudication. In remand proceedings, the Ld. CIT(A)-13, Pune following his own adjudication/decision in AY 2014-15 in assessee’s case, allowed the appeal by impugned order dt. 27/09/2023, against which both the rival parties are before us in similar way as they were before.
Without touching threefold issues brought to our notice by the rival parties i.e. (i) jurisdiction of Ld. CIT(A) in entertaining the appeal of the assessee company against the order of assessment passed by Ld. AO in the light ‘PCIT Vs ABC Paper Ltd.’ reported in [2022] 447 ITR 1 (SC) [Equivalent Citation 141 Taxmann.com 332 (SC)], (ii) admission of delayed filing of Cross Objection against Revenue’s present appeal and (iii) merits of the case/s, we have heard rival parties on a limited issue of jurisdiction of this Tribunal and subject to rule 18 of ITAT Rules, 1963 perused the relevant material placed on records.
Although certain benches of the Tribunal exercise its jurisdiction over more than one state, the explanation 4 to Standing Order dt. 01/10/1197 issued under rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 prescribes that; the
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DCIT Vs Barclays Global Service Centre Pvt. Ltd. ITA No.1222/PUN/2023 & Co No. 005/PUN/2024
ordinary jurisdiction of the Tribunal should be based on the location of the Assessing Officer. The Hon’ble Supreme court’s decision in ‘PCIT Vs ABC Papers Ltd.’ (supra), has put the issue of jurisdiction of appellate forum to rest by holding that, the ‘situs of the assessing officer’ is the only key factor for determining the jurisdiction of appellate forum irrespective of any administrative order passed u/s 127 of the Act in relation to transfer of cases.
In view of aforestated judicial precedent, since the situs of the Ld. AO who framed the assessment is beyond the territorial jurisdiction of this Tribunal, therefore without offering our comments on threefold issue dilated at para 3 hereinbefore, we deem it fit to dismiss the present appeal of the Revenue and the cross objection of the assessee as are not maintainable, however with leave to file them before appropriate bench of the Tribunal which exercises the jurisdiction over the Ld. AO who framed the assessment. Ergo ordered accordingly.
In result, the appeal of the Revenue and Cross-Objection of the assessee stands DISMISSED in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Monday 15th day of April, 2024.
-S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; दिन ांक / Dated : 15th Day of April, 2024. आदेश की प्रतितिति अग्रेतिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT -1, Nashik 4. The CIT(A)-NFAC, Delhi (India) 5. DR, ITAT, Bench ‘A’, Pune 6. ग र्डफ़ इल / Guard File. आिेश नुस र / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्य य दिकरण, पुणे / ITAT, Pune.
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