SUDARSHAN ANAND SHEREGAR,VASAI vs. CIT(A),PUNE, PUNE

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ITA 897/PUN/2023Status: DisposedITAT Pune07 March 2024AY 2013-14Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that Thane is not within the jurisdiction of the Pune Benches of the ITAT. Therefore, the appeal was dismissed on the grounds of lack of jurisdiction.

What were the facts?

The assessee filed an appeal with the Pune Benches of the ITAT. The assessee later requested a transfer of the case to the Mumbai Benches, citing jurisdictional reasons. The assessment order was passed by the DCIT, Thane.

What were the issues?

The key issue was whether the Pune Benches of the ITAT had the correct jurisdiction to hear the appeal, given the location of the assessing officer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE „B‟ BENCHES :: PUNE

For Appellant: Shri Dnyanesh Patade, AR
For Respondent: Shri Sourabh Nayak, Addl.CIT
Hearing: 06/03/2024Pronounced: 07/03/2024

(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:

1.

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.

2.

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.

3.

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.

4.

In the result, appeal of the assessee stands dismissed.

Order pronounced in open Court on 07th March, 2024.

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