ACIT CENTRAL CIRCLE 1(3), AHMEDABAD, AHMEDABAD V. ASHOKBHAI JAGUBHAI KHENI, SURAT

ITSSA 59/AHD/2025

AI Insights

The case involves multiple appeals by the Revenue against the orders of the Commissioner of Income Tax (Appeals), Surat, concerning various assessment years. The appeals were related to the deletion of quantum additions and penalties under sections 271D and 271E of the Income Tax Act, 1961. The primary legal issue was the appropriate territorial jurisdiction for adjudicating these appeals. The Revenue argued that the cases were transferred to Ahmedabad's jurisdiction post-order, while the assessee contended that the original jurisdiction was Surat. The ITAT referenced a Supreme Court decision to affirm that the jurisdiction lies where the original orders were made, leading to the dismissal of the appeals filed in Ahmedabad.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716389 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-05-2025
• Other Referred Cases: Commissioner of Income Tax vs. ABC Papers Ltd.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR; B.P. SRIVASTAVA
• Assessee Lawyers: DHRUVANG H. DIWAN
• Keywords: Period of limitation; Time period of passing order

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0011ाियक सद एवं \u0016ी नरे !साद िस\"ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Sl. No(s) आयकर अपील सं/ ITA No(s) िनधा \u0010रण वष\u0010/ Assess- ment Year(s) Appeal(s) by : अपीलाथ' / !(थ' / Appellant बनाम/vs. Respondent 1. 1207/Ahd/2025 2014-15 The ACIT Central Circle- 1(3), Ahmedabad 380 009 (Revenue) Ashokbhai Jagubhai Kheni 79, Sadhana Society Varachha Road Surat 395 006 PAN: ABQPK 7812 B (Assessee) 2. 59/Ahd/2025 2013-14 Revenue Assessee 3. 60/Ahd/2025 2011-12 Revenue Assessee 4. 1255/Ahd/2025 2011-12 Revenue Assessee 5. 1256/Ahd/2025 2011-12 Revenue Assessee 6. 1257/Ahd/2025 2013-14 Revenue Assessee Assessee by : Shri Dhruvang H. Diwan, AR Revenue by : Shri Alpesh Parmar, CIT-DR & Shri B.P. Srivastava, Sr.DR सुनवाई की तारीख/Date of Hearing : 12/08/2025 घोषणा की तारीख /Date of Pronouncement: 18/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the Revenue against the separate orders of the Commissioner of Income Tax (Appeals), Surat [hereinafter referred to as ‘CIT(A)’]. ITA No.1207/Ahd/2025 relating to Assessment Year (AY) 2014-15, ITA No.59/Ahd/2025 for AY 2013-14 and ITA No.60/Ahd/2025 for AY 2011-12 are against the action of the CIT(A)- Printed from counselvise.com ITA No.1207/Ahd/2025 & five Others ACIT vs. Ashokbhai Jagubhai Kheni Asst. Years :2014-15 & 2013-14 & 2011-12 2 Surat in deleting the quantum additions, whereas, ITA No.1255/Ahd/2025 for AY 2011-12 is in relation to penalty levied by the Assessing Officer (AO) u/s.271D of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and ITA Nos.1256 & 1257/Ahd/2025 for AYs 2011-12 & 2013-14 respectively are against the action of the CIT(A) in deleting the penalty levied by the AO u/s.271E of the Act. 2. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned orders of the AO to submit that the assessment orders/penalty orders in all these appeals were passed by the Dy.CIT, Central Circle-2, Surat and even the impugned appellate orders have also been passed by Commissioner of Income Tax (Appeals)-4 Surat. He, therefore, has submitted that territorial jurisdiction to adjudicate these appeals against the impugned orders of the CIT(A) lies with the Income Tax Appellate Tribunal Surat Bench and not ITAT Ahmedabad Benches. 3. The Ld.DR has relied upon a letter of the Assistant Commissioner of Income-tax, Central Circle-1(3), Ahmedabad, wherein it has been pointed out that after passing of the impugned orders of the CIT(A), case records pertaining to assessee have been transferred to the jurisdiction of Dy.CIT, Central Circle-1(3). Ahmedabad. He, therefore, has submitted that the captioned appeals have been rightly filed before the Ahmedabad Benches of the Tribunal. 4. We have heard the rival contentions and gone through the record. The issue has been settled by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax vs. ABC Papers Ltd. (2022 SSC online SC 1036) decided on 18/08/2022, wherein, the Hon’ble Supreme Court categorically held that even if the case records have been transferred to a Printed from counselvise.com ITA No.1207/Ahd/2025 & five Others ACIT vs. Ashokbhai Jagubhai Kheni Asst. Years :2014-15 & 2013-14 & 2011-12 3 different jurisdiction by exercise of powers by the competent Income-tax Authority u/s.127 of the Income Tax Act, the territorial jurisdiction for adjudication of the appeals in respect of ITAT and Hon’ble High Courts would lie within whose jurisdiction the AO has passed the order. It has also been held that this principle will be applicable even in case of transfer of the records u/s.127 of the Income Tax Act, for the same assessment year. In the case in hand, admittedly, the impugned assessment orders as well as the first appellate orders have been passed by the AO and the CIT(A) at Surat. Therefore, the territorial jurisdiction to adjudicate these appeals lies with the ITAT Bench at Surat. The present appeals, therefore, have been wrongly filed before the Ahmedabad Benches of this Tribunal and, therefore, the same are, not maintainable being outside the territorial jurisdiction of this Tribunal. Therefore, all the captioned appeals are hereby dismissed as not maintainable, however, with the liberty to Revenue to file these appeals before the ITAT Benches of competent territorial jurisdiction. The time consumed in prosecuting the present appeals i.e. from the date of filing of these appeals at ITAT Ahmedabad Benches till the date of communication of this order and further a period of 30 days thereafter, will not be considered for the purpose of limitation period, if the revenue chooses to file fresh appeals as noted above. 5. With the above observations, all the six appeals of the Revenue are hereby dismissed. Order pronounced in the Open Court 18/08/2025. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 18/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA No.1207/Ahd/2025 & five Others ACIT vs. Ashokbhai Jagubhai Kheni Asst. Years :2014-15 & 2013-14 & 2011-12 4 आदेश की !ितिलिप अ\"ेिषत/Copy of the Order forwarded to : आदेशानुसार/ BY ORDER, स#ािपत !ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with file) : 14.8.2025 2. Date on which the typed draft is placed before the Dictating Member. : 14.8.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 18.8.25 7. Date on which the file goes to the Bench Clerk. : 18.8.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : 1. अपीलाथ& / The Appellant 2. !#थ& / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)/Pr.CIT concerned 5. िवभागीय !ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद/DR,ITAT, Ahmedabad. 6. गाड\u0010 फाईल / Guard file. Printed from counselvise.com "