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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per: Anikesh Banerjee, J.M.: The instant appeal of assessee and cross objection of the revenue were filed against the order of the ld. Principal Commissioner of Income Tax, Jalandhar-1,[in brevity ‘the PCIT’] order passed u/s 263 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 2011-12. The impugned order was emanated from the order of the ld. Income Tax Officer, Nawanshahr (in brevity the AO) order passed u/s 143(3) of the Act.
When the appeals are called for a hearing, none was present on behalf of the assessee. The assessee, Mr. Gurdev Singh, filed the adjournment petition and prayed for adjournment on the ground that the assessee has shifted to Delhi and the jurisdiction of ITAT-Amritsar is no more binding on the assessee. The assessee confirmed transferring the file to appropriate jurisdiction for convenience of hearing. Considering the issue, we rejected the adjournment petition and proceeded to pass the order after hearing the DR.
The ld. DR had not made any objection against the submission of assessee for transferring the jurisdiction.
The issue of change of jurisdiction is till pending as per information from Registry. In our view the appeals filed by the assesseeare liable to be abated with the liberty to the assessee to revive the appeal from the date of completion of pending action.
Thus, in view of the above we dismissed the present appeal filed by the assessee and CO filed by the revenue with liberty that upon completion of pending action, the assessee and the revenue may prefer to appeal a fresh or seek recall of order after fixation of jurisdiction.