GUNJAN ARORA,YAMUNA NAGAR vs. ITO WARD-5, YAMUNA NAGAR

The appeal has been preferred by the Assessee against the order dated 10.10.2022 of CIT(A), National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Order No. CIT(A), Panchkula/10418/2018-19 arising out of an appeal before it against the order dated 12.12.2018 passed u/s 144/147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward-5, Yamuna Nagar (hereinafter referred as the Ld. AO). In which now this application in hand has been moved for transfer of the instant appeal to the jurisdictional Chandigarh Bench since the Jurisdictional Assessing officer in applicant/ appellant’s case is ITO, Yamuna Nagar, Haryana.

In the light of Hon’ble Bombay High Court judgement in the case of MSPL Limited Vs. Principal Commissioner of Income tax 1, Mumbai [2021] 127 taxmann.com 379 (Bombay), limiting the powers of transfer of live appeals, the application in hand is not maintainable. However, for ends of justice, the appeal filed is dismissed withdrawn with liberty to the appellant to file the appeal afresh before the Jurisdictional Bench.