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

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.