ASHOKKUMAR MULCHAND JAIN,BHAYANDAR THANE V. ITO, WARD-2(1), THANE

CO 170/MUM/2025

AI Insights

The case involves an appeal by the Income Tax Officer (ITO), Ward-2(1), Mumbai against Ashokkumar Mulchand Jain, and a cross-objection by Jain against the ITO. Both the appeal and the cross-objection were related to the assessment order for the Assessment Year 2008-09, which was initially passed by the ITO, Ward-2(3)(7), Surat. The tribunal in Mumbai dismissed both the appeal and the cross-objection on the grounds of jurisdiction, noting that the appropriate bench for such a case would be in Surat, not Mumbai. The tribunal acknowledged the procedural error and allowed the revenue to refile the appeal in the correct jurisdiction.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792588 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MOHAN
• Assessee Lawyers: HIREN VEPARI
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 3491/Mum/2025 (Assessment Year: 2008-09) ITO, Ward-2(1), Room No. 25, B Wing, 6th Floor, Ashar IT Park, Wagle Industrial Estate, Thane (W)-400604. Vs. Ashokkumar Mulchand Jain, 201/1-A, Ostwal Par, Opp. Jessal Park, Bhayandar, Thane-401105. PAN: ABUPJ7823P Revenue) : Assessee) C. O. No. 170/Mum/2025 (Assessment Year: 2008-09) Ashokkumar Mulchand Jain, 201/1-A, Ostwal Par, Opp. Jessal Park, Bhayandar, Thane-401105. PAN: ABUPJ7823P Vs. ITO, Ward-2(1), Room No. 25, B Wing, 6th Floor, Ashar IT Park, Wagle Industrial Estate, Thane (W)-400604. Assessee) : Revenue) Revenue by : Shri Surendra Mohan, Sr. DR Assessee by : Shri Hiren Vepari, AR Date of Hearing : 18.11.2025 Date of Pronouncement : 02.12.2025 O R D E R Printed from counselvise.com 2 ITA No. 3491 and CO No. 170/Mum/2025 Ashokkumar Mulchand Jain Per Padmavathy S, AM: This appeal by the revenue and the C.O. of the assessee are against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [In short 'CIT(A)'] passed under section 250 of the Income Tax Act, 1961 (the Act) dated 07.01.2025 for Assessment Years (AY) 2008-09. 2. At the time of hearing, it is brought to our notice that the assessment u/s. 143(3) r.w.s. 147 which is the order from which the present appeal is emanating is passed by the Income Tax Officer, Ward-2(3)(7), Surat (ITO). We also notice that the appeal of the assessee for AY 2007-08 has been filed before the Surat Bench of the Tribunal and that the Co-ordinate Bench has disposed of the same vide order dated 25.05.2022. Considering the fact that the assessment order is passed by the ITO, Surat, we are of the view that the present appeal filed by the revenue before the Mumbai Bench of the Tribunal is without jurisdiction. Accordingly, we dismiss the appeal on the ground that the appeal is filed with the non-jurisdictional Tribunal with a liberty to the revenue to file the appeal against the aforesaid order of the CIT(A) before the correct jurisdictional tribunal. 3. In result, the appeal of the revenue and the C.O. of the assessee are dismissed. Order pronounced in the open court on 02-12-2025. Sd/- Sd/- (SAKTIJIT DEY) (PADMAVATHY S) Vice President Accountant Member *SK, Sr. PS Copy of the Order forwarded to : 1. The Appellant Printed from counselvise.com 3 ITA No. 3491 and CO No. 170/Mum/2025 Ashokkumar Mulchand Jain 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "