ACIT CIRCLE-61(1), NEW DELHI vs. SHAKIR HUSAIN HAKIM, GB NAGAR

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ITA 1365/DEL/2020Status: DisposedITAT Delhi27 June 2023AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the matter should be adjudicated by the correct CIT(A) having the proper jurisdiction over the case. Therefore, the appeal was remanded for fresh adjudication.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. Both parties agreed that the Assessment Order was passed by an ACIT who did not have jurisdiction over the case, and the First Appellate order was passed by a CIT(A) also lacking jurisdiction.

What were the issues?

The primary issue was the lack of jurisdiction of both the Assessing Officer and the First Appellate Authority in passing their respective orders.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. C. M. GargDr. B. R. R. Kumar

Hearing: 26.06.2023Pronounced: 27.06.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by Revenue against the order of ld. CIT(A)-I, Noida dated 31.12.2018.

2.

At the outset, both the parties brought to our notice that the Assessment Order has been passed by ACIT, Circle-61(1), New Delhi whereas the First Appellate order has been passed by the CIT(A)-I, Noida who do not have the jurisdiction over the case. Hence, in the interest of justice, the matter is remanded to be adjudicated by the CIT(A) having the right jurisdiction over this case.

Shakir Husain Hakim 3. In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 27/06/2023.

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