ITO WARD - 2(1), Ghaziabad V. Uma Devi , Ghaziabad

ITA 1479/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8224 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 06-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA No. 1479/Del/2020 : Asstt. Year : 2009-10 ITA No. 1480/Del/2020 : Asstt. Year : 2010-11 ITA No. 1481/Del/2020 : Asstt. Year : 2011-12 Income Tax Officer, Ward-2(1), Ghaziabad Vs. Uma Devi, Yogesh Kumar Goyal, 506, Ansal Shivam Buuilding, RDC Raj Nagar, Ghaziabad, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN NO. BEPPD9120L Assessee by : None Revenue by : Shri M. Baranwal, Sr. DR Date of Hearing: 20.07.2022 Date of Pronouncement: 12.08.2022 ORDER Per Bench: These are the appeals filed by the revenue against the orders of the ld. CIT(A)-I, Noida dated 28.09.2018. 2. At the outset, the ld. DR submitted that the ld. CIT(A), Noida do not exercise the jurisdiction over the cases of Ghaziabad, the appeals ought to have been passed by ld. CIT(A) who has the jurisdiction as per the jurisdictional order of the CBDT. Hence, the matters are being remanded back to the file of the ld. CIT(A), Ghaziabad to adjudicate the matter afresh in accordance with the provisions of the Act. Page | 2 3. In the result, the appeals of Revenue are allowed for statistical purpose. Order Pronounced in the Open Court on 12/08/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 12/08/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR