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

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ITA 2809/DEL/2022Status: DisposedITAT Delhi07 July 2023AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The ITAT held that the application for transfer of the appeal was not maintainable based on the cited High Court judgment. However, for the ends of justice, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT Delhi Bench seeking transfer to the Chandigarh Bench. The assessee's jurisdictional Assessing Officer was in Yamuna Nagar, Haryana. The ITAT considered a Bombay High Court judgment regarding the transfer of live appeals.

What were the issues?

The primary issue was the maintainability of an appeal transfer application to a non-jurisdictional bench. The tribunal also considered the liberty to refile the appeal before the correct jurisdictional bench.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ : NEW DELHI

Before: SH. G. S. PANNU, HON’BLE & SH. ANUBHAV SHARMA

Hearing: 07.07.2023Pronounced: 07.07.2023
2.

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.

3.

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 However, for ends of justice, the appeal filed is dismissed withdrawn with liberty to the appellant to file the appeal afresh before the Jurisdictional Bench.

Order pronounced in the open court on 7th July, 2023.

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