GURMEET SINGH,MANAKPUR V. INCOME TAX OFFICER, INCOME TAX OFFICER PANCHKULA

ITA 4992/MUM/2025

AI Insights

The case involves an appeal by Gurmeet Singh against an order passed under section 250 of the Income Tax Act, 1961, by the learned Additional / Joint Commissioner of Income Tax (Appeals) \\u2013 1, Mumbai, for the assessment year 2015-16. The original assessment order was passed by the Income Tax Officer, Ward-5, Panchkula, Haryana. The primary legal issue was the territorial jurisdiction of the Mumbai Benches of the Tribunal to hear the appeal, given that the assessment was conducted in Panchkula, Haryana. The Tribunal referenced the Supreme Court decision in PCIT vs. ABC Papers Ltd. and the Income Tax [Appellate Tribunal] Rules, 1963, to conclude that the Mumbai Benches do not have jurisdiction over this case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773031 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 08-08-2025
• Other Referred Cases: PCIT vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B. LAXMI KANTH
• Section: 147; 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.4992/Mum/2025 (Assessment Year : 2015-16) Gurmeet Singh, Village Manakpur Devilal, Pinjore Panchkula, Panchkula, Haryana – 134109 PAN : CTNPS5895M ............... Appellant v/s Income Tax Officer, Ward – 5 Panchkula, Haryana - 134112 ……………… Respondent Assessee by : None Revenue by : Shri B. Laxmikanth, Sr.DR Date of Hearing – 24/09/2025 Date of Order - 26/09/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 18.03.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional / Joint Commissioner of Income Tax (Appeals) – 1, Mumbai, [“learned Additional / Joint CIT(A)”], for the assessment year 2015-16. 2. At the outset, we noticed that the assessment order dated 04.11.2019 under section 143(3) read with section 147 of the Act was passed by the Printed from counselvise.com ITA No.4992/Mum/2025 (A.Y. 2015-16) 2 Income Tax Officer, Ward-5, Panchkula, Haryana. It is now well settled that the situs of the Assessing Officer (“AO”) who has passed the assessment order shall determine the territorial jurisdiction of the Tribunal. In this regard, gainful reference can be made to the decision of the Hon’ble Supreme Court in PCIT vs. ABC Papers Ltd., reported in (2022) 447 ITR 1 (SC). It is further pertinent to note that, as per the Standing Order under Income Tax [Appellate Tribunal] Rules, 1963, as amended from time to time, the territorial jurisdiction of the Mumbai Benches of the Tribunal extends to Mumbai City, Mumbai Suburban and Thane Districts of Maharashtra. Therefore, in the present case, it is evident that the Mumbai Benches of the Tribunal do not have any territorial jurisdiction over the assessment order passed by the Income Tax Officer, Ward – 5, Panchkula, Haryana. Accordingly, we are of the considered view that the present appeal is non-maintainable before the Mumbai Benches of the Tribunal. Accordingly, we dismiss the assessee’s appeal. However, in the interest of justice, liberty is granted to the assessee to file the appeal before the appropriate Bench of the Tribunal as per the Income Tax [Appellate Tribunal] Rules, 1963. 3. In the result, the appeal by the assessee is dismissed. Order pronounced in the open Court on 26/09/2025 Sd/- NARENDRA KUMAR BILLAIYA ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 26/09/2025 Prabhat Printed from counselvise.com ITA No.4992/Mum/2025 (A.Y. 2015-16) 3 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order Assistant Registrar ITAT, Mumbai Printed from counselvise.com "