DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, KANPUR V. RAGHUNATH INTERNATIONAL LIMITED, NEW DELHI

MA 7/LKW/2025

AI Insights

The case involves a Miscellaneous Application by the Revenue seeking to recall an earlier order of the ITAT, which had dismissed their appeal due to jurisdictional issues. The Revenue argued that the ITAT's reliance on a Supreme Court decision concerning High Court jurisdiction was misplaced, emphasizing that ITAT's jurisdiction is pan-India with multiple Benches. The Tribunal, after considering the arguments and the Supreme Court precedent, dismissed the application, affirming that the appeal should be filed in the appropriate Bench with jurisdiction over the Assessing Officer's location.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785709 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 06-02-2025
• Other Referred Cases: PCIT vs. ABC Papers Ltd
• Laws Referred To: PCIT vs. ABC Papers Ltd, 141 taxcmann.com 32 (SC)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHISH JAISWAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER M.A. No.7/LKW/2025 [Arising out of ITA No.376/LKW/2023] Assessment Year: 2005-06 Asstt. Commissioner of Income Tax Central Circle-1 Kanpur v. M/s Raghunath International Ltd. 6926, Jaipuria Mills Clock Tower Subji Mandi New Delhi 110 007 TAN/PAN:AAACR4305G (Applicant) (Respondent) Applicant by: Shri Prajesh Srivastava, D.R. Respondent by: Shri Ashish Jaiswal, Advocate O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This Miscellaneous Application has been preferred by the Revenue for recalling the order of the Tribunal dated 27.09.2024 passed in ITA No.376/LKW/2023. 2.0 The brief facts are that the appeal of the Revenue in ITA No.376/LKW/2023 was dismissed by the Tribunal vide order dated 27.09.2024 for the reason that the jurisdictional Assessing Officer (AO) in the case under consideration falls under Delhi. The Tribunal, relying on the judgement of the Hon'ble Supreme Court in the case of PCIT vs. ABC Papers ltd, 141 taxcmann.com 32 (SC), treated the appeal of the Printed from counselvise.com M.A. No.7/LKW/2025 Page 2 of 4 Revenue in the case under consideration as not admissible before this Bench of the Tribunal. 3.0 Now, the Revenue has preferred this Miscellaneous Application, stating therein as under: “On perusal of the order dated 27.09.2024 of passed by Hon'ble ITAT, Lucknow it has been noticed that while deciding the appeal, Hon'ble ITAT has not taken the merits of case into consideration and solely relied upon the decision of Hon'ble Supreme Court in the case of PCIT Vs ABC Papers Ltd. 141 32 (SC). In this regard, the following points are being submitted for with humble request to reconsider/rectify the order dated 27.09.2024:- 1. That the decision of Hon'ble Supreme Court in the case of PCIT Vs ABC Paper Ltd. is related to jurisdiction of appeals of Hon'ble High Courts which cannot be extended to jurisdiction of ITAT. 2. That Jurisdiction of ITAT is pan India with Benches located in different cities for convenience while jurisdiction of a High Court is restricted to a particular state or group of States. 3. That Hon'ble ITAT got the facility to transfer a case from one bench to another with approval of the President. In view of the above, it is humbly requested to Hon'ble ITAT that order dated 27.09.2024 may Printed from counselvise.com M.A. No.7/LKW/2025 Page 3 of 4 kindly be to reconsider on basis of above mentioned facts as well as on merits of case and the same may kindly be rectified accordingly.” 4.0 The Ld. Sr. D.R. reiterated the contents of the Miscellaneous Application. Whereas, the Ld. Authorized Representative for the assessee placed reliance on paragraph five of the order of the Tribunal in ITA No.376/LKW/2023 and submitted that the ITAT had rightly dismissed the appeal of the Department. 5.0 After hearing both the parties and after having perused the order of the Tribunal being sought to be rectified, it is seen that the appeal of the Department was dismissed by observing that the said appeal did not lie before the jurisdiction of ITAT, Lucknow Benches, by placing reliance on the judgment of the Hon'ble Apex Court in the case of PCIT vs. ABC Papers Limited reported in [2022] 141 taxmann.com 332 (SC). It is also seen that while dismissing the appeal, the ITAT had granted liberty to the Department to file appeal before that Bench of the Tribunal within whose jurisdiction the Assessing Officer had passed the impugned order. Accordingly, we find no merit in the Miscellaneous Printed from counselvise.com M.A. No.7/LKW/2025 Page 4 of 4 Application of the Department and the same is dismissed. 6.0 In the final result, the Miscellaneous application filed by the Department stands dismissed. Order pronounced in the open Court on 27/10/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [SUDHANSHU SRIVASTAVA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:27/10/2025 JJ: Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR By order Assistant Registrar/DDO Printed from counselvise.com "