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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. C. M. GargDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by Revenue against the order of ld. CIT(A)-I, Noida dated 31.12.2018.
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.