HIMANI GOYAL SHARMA, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

ITA 160/ASR/2023

AI Insights

The case involves a batch of five appeals filed by Himani Goyal Sharma against the orders of the Commissioner of Income Tax, NFAC, Delhi, for the assessment years 2011-12 to 2015-16. The appeals were originally filed in the Income Tax Appellate Tribunal, Amritsar. However, the assessee's representative submitted an adjournment petition citing the permanent relocation of the assessee to Jaipur, which affected the jurisdiction of the ITAT-Amritsar. The tribunal considered the administrative process for changing the jurisdiction and decided to abate the appeals, allowing the assessee to revive them once the jurisdictional change was finalized.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115098 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 21-05-2023
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos.156 to160/Asr/2023 Assessment Years: 2011-12 to 2015-16 Himani Goyal Sharma 19A, Nityanand Nagar, Queens Road, Opp. Hotel Sarovar Portico, Jaipur. [PAN:BDAPS1237B] (Appellant) Vs. DCIT, Bathinda. (Respondent) Appellant by None. Respondent by Sh. Rajiv Wadhera, Sr. DR Date of Hearing 26.07.2023 Date of Pronouncement 27.07.2023 ORDER Per: Bench: A batch of five appeals from the assessee was filed against the order of the ld. Commissioner of Income Tax, NFAC, Delhi [in brevity ‘the CIT (A)’] order passed u/s 250 of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 2011- 12 to 2015-16. The impugned orders were emanated from the order of the ld. Deputy Commissioner of Income Tax- Circle-I, Bhatinda (in brevity the AO) order passed u/s 271(1)(c) of the Act. I.T.A. Nos.156 to160/Asr/2023 Assessment Years: 2011-12 to 2015-16 2 2. When the appeals are called for a hearing, none was present on behalf of the assessee. The ld. AR for the assessee, Mr. Manish Agarwal, CA filed the adjournment petition and prayed for adjournment on the ground that the assessee has permanently shifted in Jaipur and the jurisdiction of ITAT-Amritsar is no more binding on the assessee. The ld AR placed a letter with adjournment petition which was submitted on dated 06/06/2023 before the Hon’ble President of ITAT, for shifting of jurisdiction. Considering the issue, we rejected the adjournment petition and proceeded to pass the order after hearing the DR. 3. The ld. DR stated that the PAN of the assessee is shifted to Jaipur and a copy of PAN is annexed in assessee’s letter. The ld. DR invited our attention in ‘online service of order letter’ which were issued by the ld. ITO, Wd-7(1) Jaipur in impugned assessment years, duly annexed in assessee’s letter. The ld. DR had not made any objection against the submission of assessee. 4. It is evident from the record that the assessee has shifted his jurisdiction to Jaipur and submitted prayer for change of jurisdiction to the Hon’ble President of ITAT. The issue for change of jurisdiction is till pending as per information from Registry. In our view the appeals filed by the assesseeare liable to be abated with the liberty to the assessee to revive the appeal from the date of completion of pending action. I.T.A. Nos.156 to160/Asr/2023 Assessment Years: 2011-12 to 2015-16 3 5. In the result, the appeals filed by the assessee are decided in the terms indicated above. Order pronounced in the open court on 27.07.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)- The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order