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Income Tax Appellate Tribunal, PUNE „B‟ BENCHES :: PUNE
(A.Y. 2013-14) Sudarshan Anand Sheregar, vs DCIT, Central Circle-1, D-1104, Yashwant Empire, Thane. Near D-mart, Off Railway Lines, Vasai Virar, Link Road, Vasai East, Maharashtra. PAN: AZDPS 1479 H Appellant Respondent Assessee by : Shri Dnyanesh Patade, AR Revenue by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 06/03/2024 Date of pronouncement : 07/03/2024 ORDER
Per PARTHA SARATHI CHAUDHURY, JM:
This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Appeals]-11, Pune (for short, „CIT(A)‟), dated 28.04.2023 for A.Y.2016-17 as per the grounds of appeal on record.
At the outset, learned counsel for the assessee submitted that they have given a petition before this Bench requesting to transfer of the case to the Mumbai Benches of the Tribunal, as the correct jurisdiction for filing this appeal is Mumbai.
We observe from the assessment order that it is passed by the Sudarshan Anand Sheregar DCIT, Central Circle-1, Thane and as per Income Tax (Appellate Tribunal) Rules, 1963, Thane is not within the jurisdiction of the Pune Benches of ITAT, therefore we dismiss this appeal for want of jurisdiction.
In the result, appeal of the assessee stands dismissed.
Order pronounced in open Court on 07th March, 2024.