AKSHATA VISHWAS TUDAVEKAR, BANGALORE V. ITO WARD - 5 (3) (5) , BANGALORE

ITA 1018/CHNY/2022

AI Insights

The case involves Mr. Akshata Vishwas Tudavekar, the appellant, who contested a penalty levied under section 270A of the Income Tax Act by the National Faceless Assessment Centre, Delhi. The penalty was initially assessed by the Income Tax Officer, Ward 5(3)(5), Bengaluru, and was later confirmed by the CIT(Appeals), National Faceless Appeal Centre, Delhi. The primary legal issue was the appropriate jurisdiction for hearing the appeal, which the tribunal found to be outside its own jurisdiction, leading to the dismissal of the appeal as un-admitted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133969 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-05-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 30-11-2022
• Laws Referred To: Section 270A of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.1018/Chn y/2022 (िनधाCरणवषC / Assessment Year: 2017-18) Mr. Akshata Vishwas Tudavekar B-1304, NCC Maple Heights Outer Ring Road, Mahadevapura, Bengaluru-560 016. बनाम / Vs . ITO Ward-5(3)(5), Bengaluru. थायीलेखासं./जीआइआरसं. /P AN / G I R No. AD U PT - 0704-B (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Assessee by : Shri G.Tarun (Advocate)– Ld. AR थ कीओरसे/Revenue by : Shri D.Hema Bhupal (JCIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 15-05-2023 घोषणाकीतारीख /Date of Pronouncement : 15-05-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. During hearing of the captioned appeal, it prima facie transpires that the jurisdiction of this appeal lie with Bengaluru Benches of Tribunal. The assessment has been framed by Ld. Income Tax Officer, Ward 5(3)(5), Bangalore on 30.10.2019. The impugned penalty u/s 270A has been levied by National Faceless Assessment Centre, Delhi on 28.08.2021 which has been confirmed by Ld. CIT(Appeals), National Faceless Appeal Centre (NFAC) vide order dated 15.11.2022. ITA No.1018/Chny/2022 - 2 - Aggrieved, the assessee is in further appeal before us. The assessee is situated at Bangalore. 2. In view of the above undisputed position, the appeal is dismissed as un-admitted. However, a liberty is given to the assessee to file the appeal before jurisdictional bench of Tribunal. 3. The appeal stands dismissed as un-admitted. Order pronounced on 15 th May, 2023 Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद: /ACCOUNTANT MEMBER चे+ई/ Chennai; िदनांक / Dated : 15.05.2023 DS DSDS DS आदेशकीXितिलिपअ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु4/CIT 4. िवभागीय ितिनिध/DR 5. गाड9फाईल/GF