Income Tax Officer , Ward 1(3), Nagpur V. M/s Macro Leafin Pvt Ltd , Nagpur

ITA 114/NAG/2020

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-1(3), Nagpur against M/s. Macro Leafin Pvt. Ltd. concerning an assessment order passed under section 144 of the Income Tax Act, 1961. The appeal was directed against the order of the CIT(A)-20, Kolkata. However, the Nagpur Bench of the Income Tax Appellate Tribunal found itself without the necessary territorial jurisdiction to hear the case, as per the Standing Order issued under the Income Tax (Appellate Tribunal) Rules, 1963. Consequently, the appeal was rejected as returned, with instructions to refile at the correct jurisdictional bench.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136592 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 02-11-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.114/NAG./2020 Assessment Year 2011-2012 The Income Tax Officer, Ward-1(3), Room No,.505, 5 th Floor, Dr. Babasaheb Ambedkar Bhawan, MECL Bldg., Seminary Hills, Nagpur – 440 006 Maharashtra. vs. M/s. Macro Leafin Pvt. Ltd., 4 th Floor, Ashirward Complex, Ramdaspeth, Opp. Kalpana Building, Nagpur – 440 010 PAN AACCM0345F (Appellant) (Respondent) For Revenue : Shri Kailash Kanojiya, Sr. DR. For Assessee : -None- Date of Hearing : 20.09.2023 Date of Pronouncement : 12.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This Revenue’s appeal arises against the CIT(A)-20, Kolkata-20, Kolkata’s Din & Order No.ITBA/APL/S/ 250/2020-21/1027845368(1), dated 28.08.2020, involving proceedings u/s.144 of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2 ITA.No.114/Nag./2020 2. It emerges during the course of hearing with the able assistance coming from the Revenue side that it was the DCIT, C.C.–VII, Kolkata who was framed his impugned assessment dated 31.03.2014 against which the CIT(A), Kolkata-20 has passed the lower appellate order which is sought to be challenged at the Revenue’s behest before us. This is thus an instance wherein this tribunal’s Nagpur Bench has got no jurisdiction to entertain the Revenue’s instant appeal for want of territorial jurisdiction as per clause-4 in the Standing Order issued under Income Tax (Appellate Tribunal) Rules, 1963, applicable w.e.f. 01.10.1997. Faced with this situation, we reject the Revenue’s instant appeal as “returned” in very terms with liberty to be instituted afresh before appropriate bench(es) of the tribunal. Ordered accordingly. 3. This Revenue’s appeal is “rejected as returned” in above terms. Order pronounced in the open Court on 12.10.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 12 th October, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A)-20, Aayakar Bhavan, 110 Shantipally, E.M. Bypass, Kolkata, West Bengal. PIN – 700 107 4. The Pr. CIT, Kolkata concerned. 5. D.R. ITAT, Nagpur Bench, Nagpur. 6. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.