ACIT Circle-61(1), New Delhi V. Shakir Husain Hakim, GB Nagar

ITA 1365/DEL/2020

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax (ACIT), Circle-61(1), New Delhi against the order of the CIT(A)-I, Noida dated 31.12.2018 concerning the assessment year 2010-11. The primary issue raised was the jurisdictional authority of CIT(A)-I, Noida, over the case, which was contested by both parties. It was brought to the tribunal's attention that the CIT(A)-I, Noida did not have the jurisdiction to adjudicate this case, leading to the decision to remand the case to the correct jurisdictional CIT(A).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131657 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-06-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 02-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1365/Del/2020 : Asstt. Year: 2010-11 ACIT, Circle-61(1), New Delhi Vs Sh. Shakir Husain Hakim, H.No. 704, Block No. A, 1 Eldeco Ananda, Noida, U.P.-201301 (APPELLANT) (RESPONDENT) PAN No. ABRPH5032K Assessee by : Sh. Sanjeev Menon, Sr. S.C. Revenue by : Sh. Ravi Kant Choudhary, Sr. DR Date of Hearing: 26.06.2023 Date of Pronouncement: 27.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against the order of ld. CIT(A)-I, Noida dated 31.12.2018. 2. At the outset, both the parties brought to our notice that the Assessment Order has been passed by ACIT, Circle-61(1), New Delhi whereas the First Appellate order has been passed by the CIT(A)-I, Noida who do not have the jurisdiction over the case. Hence, in the interest of justice, the matter is remanded to be adjudicated by the CIT(A) having the right jurisdiction over this case. ITA No. 1365/Del/2020 Shakir Husain Hakim 2 3. In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 27/06/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 27/06/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR