M/s Sahara India Mass Communication, Lucknow V. DCIT, New Delhi

CO 197/DEL/2013

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0635 (ITAT-DELHI)
• Duration Of Justice: 10 year(s) 9 month(s) 23 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 03-09-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-08-2024
• Assessment Year: 2000-2001
• Appeal Filed On: 11-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KANV BALI
• Assessee Lawyers: AJAY VOHRA; .

Judgement Text

I.T.A. Nos. 2617, 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A Nos.2617/Del/2013 /Assessment Year: 1998-99 DCIT Central Circle-6, New Delhi. बनाम Vs. Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L अ Appellant /Respondent आ.अ.स ं /.I.T.A No.2618/Del/2013 /Assessment Year: 2002-03 DCIT Central Circle-6, New Delhi. बनाम Vs. Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L अ Appellant /Respondent आ.अ.स ं /.I.T.A No.2619/Del/2013 /Assessment Year: 1999-2000 DCIT Central Circle-6, New Delhi. बनाम Vs. Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L अ Appellant /Respondent आ.अ.स ं /.I.T.A No.4122/Del/2012 /Assessment Year: 2000-01 DCIT Central Circle-6, New Delhi. बनाम Vs. Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L अ Appellant /Respondent I.T.A. Nos. 2617, 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 2 आ.अ.स ं /.I.T.A No.4123/Del/2012 /Assessment Year: 2001-02 DCIT Central Circle-6, New Delhi. बनाम Vs. Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L अ Appellant /Respondent & Cross Objection No. 197/Del/2013 (In I.T.A No.4122/Del/2012) /Assessment Year: 2000-01 Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L ब म Vs. DCIT Central Circle-6, New Delhi. अ Appellant /Respondent Cross Objection No. 198/Del/2013 (In I.T.A No.4123/Del/2012) /Assessment Year: 2001-02 Sahara India Mass Communication, 1, Kapoorthala Complex, Aliganj, Lucknow. PAN No.AAJFS8722L ब म Vs. DCIT Central Circle-6, New Delhi. अ Appellant /Respondent Assessee by Shri Ajay Vohra, Sr. Adv., Ms. Shailey Gupta, Adv. & Shri Kunal Panday, CA Revenue by Shri Kanv Bali, Sr. DR न ा ा / Date of hearing: 29.08.2024 ा ा /Pronouncement on 04.09.2024 I.T.A. Nos. 2617, 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 3 आदेश /O R D E R PER C.N. PRASAD, J.M. All these appeals are filed by the Revenue and Cross Objections by the Assessee for the assessment years 1998-99, 1999- 2000, 2000-01, 2001-02 & 2002-03 against various orders of the Ld.CIT(Appeals), New Delhi. 2. The Ld. Counsel for the assessee, at the outset, submits that the assessments for all these assessment years were made by the Assessing Officer at Lucknow and therefore the Jurisdictional High Court is Allahabad High Court and the Tribunal is in Lucknow for agitating the appeals. The Ld. Counsel submits that these appeals are not maintainable before the Tribunal at Delhi and requested for dismissal of all these appeals with a liberty to file appeals in appropriate Jurisdictional Tribunal. 3. We have heard the rival contentions and perused the assessment orders and find that all the assessments for these assessment years were completed by the AO at Lucknow and the Jurisdictional Tribunal is ITAT Lucknow Bench and not the Delhi Bench of Tribunal. In view of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. ABC Papers Ltd. [447 ITR 01] these appeals are not maintainable in the Delhi Benches of Tribunal and I.T.A. Nos. 2617, 2618, 2619/Del/2013, 4122, 4123/Del/2012 & CO Nos. 197, 198/Del/2013 4 the Jurisdictional Tribunal against the orders passed by the AO at Lucknow falls under ITAT Lucknow Bench. Thus, all these Revenue appeals and the Cross Objections of the Assessee are dismissed as not maintainable in the Delhi Tribunal with liberty to both the parties to file appeals in the Jurisdictional Tribunal if so advised. With these observations all these appeals are dismissed. 4. In the result, appeals of the Revenue and Cross Objections filed by the Assessee are dismissed. Order pronounced in the open court on 04/09/2024 Sd/- Sd/- (DR. BRR KUMAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04/09/2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi