DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 , LUDHIANA vs. RADIANT DIGITEK NETWORK LIMITED , KOTA
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY,
आदेश/ORDER
PER KRINWANT SAHAY, AM
This appeal by Revenue is arising out of the order of ld. CIT(A)-5 Ludhiana in appeal No 11733/ROT/Jaipur/IT/CIT(A)- 5/Ldh/2019-20 order dated 27.03.2024. The assessment was framed by ITO Ward-5, Jaipur under Section 1243(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide his order dated 26.12.2019 for the assessment year 2017-18.
At the outset, it is noticed that the assessment was framed by ITO 5(1) Jaipur and when this was confronted to ld. CIT-DR,
she stated that the assessment record was transferred after
centralization of Jujhar Group of cases in consequent to search
conducted under Section 132 of the Act on 26.11.2021. She
referred to transfer order of jurisdiction under Section 127 of the
Act dated 18.11.2022 passed vide DIN and Order No. DIN & Order
No.ITBA/COM/F/17/2022-23/1047510534(1)dated 18.11.2022
but when it was pointed out to ld. CIT-DR that in term of Income
Tax Appellate Tribunal Rules, 1963 in term of provisions of Rule
4 and consequent standing order No.1 of 1987 dated 17.07.1987
as amended from time to time till date and finally amended w.e.f.
01.10.1997 the jurisdiction of all appeals and applications from
the Districts, States and Union Territories are determined in
terms of this standing order. It was pointed out that the AO is
situated at Jaipur and hence the situs of this appeal lies with
Jaipur Bench of ITAT. When these facts were confronted to her,
she could not controvert the above fact situation.
None is present from assessee side.
After hearing ld. CIT-DR, we noted that the situs of this
appeal does not lie to ITAT Chandigarh Benches rather it lies
with ITAT Jaipur Benches. Even otherwise, in view of the decision
of Hon’ble Supreme Court in the case of Pr. CIT Vs ABC Papers
Ltd. (2022) 447 ITR 1, the situs of the appeal lies wherever the
jurisdiction of the AO is situated and in the present case, the AO
is situated at Jaipur and hence, the jurisdiction of this appeal
lies at ITAT, Jaipur. Hence, we dismiss this appeal of Revenue
with opportunity to file this appeal afresh with ITAT Jaipur
within 60 days from the date of this order. The condonation of
delay will not be hindrance in filing of this appeal to the
Revenue. In terms of the above, appeal of Revenue is dismissed
as not maintainable.
Appeal of the Revenue is dismissed as not maintainable.
Order pronounced on 31.12.2024.
Sd/- Sd/-
( MAHAVIR SINGH) ( KRINWANT SAHAY) VICE PRESIDENT ACCOUNTANT MEMBER
“Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
