INCOME TAX OFFICER, WARD 1(3), NAGPUR vs. M/S MACRO LEAFIN PVT LTD, NAGPUR

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ITA 114/NAG/2020Status: DisposedITAT Nagpur12 October 2023AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK RIPOTE (Accountant Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that it lacked territorial jurisdiction to entertain the appeal as per the Standing Order. Therefore, the appeal was rejected as returned.

What were the facts?

The Revenue filed an appeal before the ITAT, Nagpur Bench, against an order passed by the CIT(A), Kolkata. The assessee did not appear for the hearing.

What were the issues?

The primary issue was the territorial jurisdiction of the ITAT, Nagpur Bench, to hear an appeal against an order passed by the CIT(A), Kolkata.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE

Hearing: 20.09.2023Pronounced: 12.10.2023

ORDER PER SATBEER SINGH GODARA, J.M. :

This Revenue’s appeal arises against the CIT(A)-20, Kolkata-20, Kolkata’s Din & Order No.ITBA/APL/S/ 250/2020-21/1027845368(1), dated 28.08.2020, involving proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

2 ITA.No.114/Nag./2020 2. It emerges during the course of hearing with the able assistance coming from the Revenue side that it was the DCIT, C.C.–VII, Kolkata who was framed his impugned assessment dated 31.03.2014 against which the CIT(A), Kolkata-20 has passed the lower appellate order which is sought to be challenged at the Revenue’s behest before us. This is thus an instance wherein this tribunal’s Nagpur Bench has got no jurisdiction to entertain the Revenue’s instant appeal for want of territorial jurisdiction as per clause-4 in the Standing Order issued under Income Tax (Appellate Tribunal) Rules, 1963, applicable w.e.f. 01.10.1997. Faced with this situation, we reject the Revenue’s instant appeal as “returned” in very terms with liberty to be instituted afresh before appropriate bench(es) of the tribunal. Ordered accordingly.

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