MUKESH MEHRA ,AMRITSAR vs. THE INCOME-TAX OFFICER, WARD - 1(2), AMRITSAR

When the appeal was called for hearing, none was present on behalf of the assessee. On perusal of the documents, we find that a letter of adjournment was placed before the bench with a prayer that the assessee’s Income tax jurisdiction is changed, and u/s 127(2) order was passed. The assessee’s case is centralizing and the current jurisdiction with the ld. ACIT, Central Circle 6(1), Mumbai. The assessee requested that the assessee has no official jurisdiction with the ITAT, Amritsar Bench. The assessee has requested to transfer the file and accordingly placed the prayer to the Hon’ble Presided ITAT. Through Registry, we come to know that the process of transfer of file is still pending. The assessee has confirmed for 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 ld. 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 still pending as per information from Registry. In our view the appeal filed by the assessee is 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 with the liberty that upon completion of pending action, the assessee may prefer to appeal a fresh or seek recall of order after fixation of jurisdiction.

In the result, the appeal filed by the assessee bearing is dismissed. Order pronounced in the open court on 21.08.2023