SSJ SEATING SYSTEMS PVT. LTD.,WORLI vs. ASSESSMENT UNIT, DELHI

PDF · subscribers
ITA 5659/DEL/2025Status: DisposedITAT Delhi10 October 2025AY 2018-19Bench: SHRI MAHAVIR SINGH, VICE PRESIDENT, SHRI NAVEEN CHANDRA (Accountant Member)4 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 allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to file a fresh appeal before the appropriate bench of the ITAT having jurisdiction over the Assessing Officer.

What were the facts?

The assessee filed an appeal before the Delhi Tribunal. However, it was discovered that the cause of action arose in Mumbai, and the appeal should have been filed before the Mumbai Tribunal. The assessee requested to withdraw the appeal to refile it in the correct jurisdiction.

What were the issues?

Whether the appeal was filed before the correct jurisdictional bench of the Tribunal, and whether the assessee should be allowed to withdraw and refile the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,

Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA

For Respondent: Shri Vikram Singh Shrama, Sr. DR
Hearing: 03.10.2025Pronounced: 03.10.2025

This appeal by the assessee is directed against the order of the ld. NFAC dated 14.07.2025 pertaining to A.Y 2018-19.

2.

None appeared for and on behalf of the assessee. We decided to proceed ahead with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the case records carefully perused.

3.

At the very outset, the ld. counsel for the assessee submitted an application dated 23.09.2025 which reads as under:

“1.1 In the present case, the Assessment Unit, Income-tax Department, Delhi completed the assessment vide order dated 19.01.2024 under section 147 r.w.s 144 read with section 144B of the Income-tax Act, 1961 (hereinafter referred to as "the Act") after making certain additions. 1.2 Aggrieved the Appellant preferred an appeal before the Commissioner of Income-tax Appeals (hereinafter referred to as "the CIT(A)"). The CIT(A) vide order dated 14.07.2025 under section 250 of the Act dismissed the appeal of the Appellant. 1.3 The Appellant has filed the present appeal before the Hon'ble Income-tax Appellate Tribunal, Delhi (hereinafter referred to "Delhi Tribunal") challenging the order of the CIT(A). 1.4 Subsequently, the Appellant received a defect notice dated 15.09.2025 from the Assistant Registrar of the Hon'ble Delhi Tribunal stating that the Respondent name has been wrongly mentioned in Form 36 filed by the Appellant.

1.5 On perusal of the papers, we observed that the Appellant has its office at 217. 2nd floor, 108 Navneelam, Dr. RJ Thadani Marg, Worli, Mumbai - 400018 and that the office of the Respondent i.e. ACII Circle 5(3)(1) is at Aayakar Bhavan, Mumbai. Therefore, the entire cause of action has arisen in Mumbai and accordingly, the jurisdiction lies with the Hon'ble Income-tax Appellate Tribunal, Mumbai (hereinafter referred to "Hon'ble Mumbai Tribunal").

In view of the above, as the assessee has inadvertently filed the present appeal before this Hon'ble Tribunal instead of the Hon'ble

Mumbai Tribunal, we seek leave to withdraw this appeal and file a fresh appeal before the Hon'ble Mumbai Tribunal.

5.

Per contra, the ld. DR raised no serious objection.

6.

We have heard the ld. DR at length and have perused the relevant material on record. We find from a perusal of the application that the assessee has prayed for withdrawal of the appeal on the grounds enumerated in the application. We grant permission to the assessee to withdraw the appeal with liberty to file appeal at the appropriate bench of ITAT pertaining to the jurisdiction of the Assessing Officer. dismissed as withdrawn.

Order pronounced in open court on 03.10.2025.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →