A.B. EXPORTS PRIVATE LIMITED,NEW DELHI V. DCIT CENTRAL CIRCLE-27, NEW DELHI

ITA 2089/DEL/2023

AI Insights

The case involves A.B. EXPORTS PRIVATE LIMITED, the appellant, contesting an assessment order for the assessment year 2008-09, which was passed by the Income Tax Officer, Ward 9(1)(1), Mumbai. The assessment order included an addition under section 69A of the Income Tax Act. The appellant filed an appeal against this order with the ITAT, Delhi. However, the Tribunal found that it did not have jurisdiction over the case, as the assessment was made by an officer based in Mumbai. The Tribunal referenced a Supreme Court decision which established that the jurisdiction for appeals lies with the High Court where the Assessing Officer is located, not where the assessee or the ITAT is situated.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652731 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Other Referred Cases: PCIT vs. ABC Paper Mills Ltd.
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: MANOJ KUMAR

Judgement Text

"ITA Nos.2089/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2089/Del/2023 िनधा\u0005रणवष\u0005/Assessment Year: 2008-09 A.B. EXPORTS PRIVATE LIMITED D-1088, New Friends Colony, New Delhi. बनाम Vs. DCIT CENTRAL CIRCLE-27, E-2, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. PAN No.AACCA4280F अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Assessee by Shri Manoj Kumar, CA Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 27.05.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 16.06.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld. CIT(Appeals)-29, New Delhi dated 16.05.2023 for the AY 2008-09 which is arising out of the assessment order passed by the Income Tax Officer, Ward 9(1)(1), Mumbai in sustaining the addition made u/s 69A of the Act. ITA Nos.2089/Del/2023 2 2. On perusal of the assessment order we observed that the assessment has been completed in Mumbai by the Income Tax Officer, Ward 9(1)(1). Since the assessment has been completed in Mumbai by the Assessing Officer the Jurisdictional High Court is of Mumbai High Court and the Jurisdictional Tribunal to file appeal against the assessment order lies with ITAT, Mumbai and not with ITAT, Delhi. The Hon’ble Supreme Court in the case of PCIT vs. ABC Paper Mills Ltd. held as under: - “33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s).” 3. In view of the decision of the Hon’ble Supreme Court the Jurisdiction for filing appeal arising out of the assessment order which has been passed by the Assessing Officer in Mumbai lies before the ITAT, Mumbai. Thus, the appeal filed by the assessee before the ITAT Delhi is not maintainable and the same is liable to be dismissed. Accordingly, we dismiss the appeal as not maintainable. However, the assessee may file appeal before the appropriate forum i.e. ITAT Mumbai and the delay in filing appeal ITA Nos.2089/Del/2023 3 by the assessee, if any, may be considered by the Tribunal in Mumbai for condonation. With these observations the appeal of the assessee is dismissed as not maintainable before the Tribunal at Delhi. 4. In the result, the appeal of the assessee is dismissed in limine. Order pronounced in the open court on 16/06/2025 Sd/- Sd/- (S RIFAUR RAHMAN) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "