Asstt. Commissioner of Income Tax, Circle-2, Kota, Kota V. Emote Wealth Pvt. Ltd., Kota

ITA 172/JPR/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7317 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’A” JAIPUR Jh laanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 172/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 The ACIT Circle-2 Kota cuke Vs. M/s.Emote Wealth Pvt. Ltd. D-Block, Multimetal Campus Heavy Industrial Area, Kansua Road Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCD 5258 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal, CA jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 28/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09 /05/2024 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM This appeal filed by the Revenue is directed against order of the ld. CIT(A) dated 18-12-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2011-12 raising the Ground of appeal in Form 36. 2.1 Brief facts in the above case is that the assessment order was passed by the then AO DCIT, Circle 3(1), Kolkata u/s 147/143 of the Act for the assessment year 2 ITA NO. 172/JP/2024 ACIT, CIRCLE-2, KOTA VS EMOTE WEALTH PVT LTD., KOTA 2011-12 vide order dated 14-12-2018 in the name of Doshi Management Private Ltd. under PAN AACCD 5258J. Later on the name of the company was changed to Emote Wealth Private Ltd. but the PAN remained the same. Aggrieved from the assessment order passed by DCIT, Circle-3, Kolkatta, the assessee filed the appeal before the ld. CIT(A), Kolkatta-1 on 02-01-2019 and this appeal was decided by the CIT, NFAC,Delhi by passing order o 18-12-2023. Aggrieved by the order of the ld. CIT(A), NFAC, Delhi, the assessee as well as Department both filed the appeal before the Tribunal. The assessee filed the appeal before ITAT, Kolkatta considering the jurisdiction of ITAT on the basis of AO who passed the order. Since the assessment order was passed by DCIT, Circle 3(1), Kolkatta, the assessee filed the appeal before ITAT, Kolkatta Bench for which the assessee filed the copy of Form No. 36 and acknowledgement of receipt No.1707301793 dated 7-02-2024 and for the ready reference the appeal of the assessee is listed as ITA No. 245/KOL/2024. It is also noted that the Department has filed the appeal before ITAT Jaipur Bench which is listed as 172/JP//2024. 2.2 After hearing both the parties and perusing the materials available on record, the Bench noticed that the issue in the appeal relates to Jurisdiction. Since the assessment order was passed by the AO, Kolkata and the appeal of the assessee was filed at ITAT Kolkatta for adjudication. Hence in the interest of equity and justice, the Departmental appeal should also be filed at ITAT Kolkatta for 3 ITA NO. 172/JP/2024 ACIT, CIRCLE-2, KOTA VS EMOTE WEALTH PVT LTD., KOTA adjudication being the jurisdictional issue and they must be heard together. It is also worth mentioning that the Department has liberty to file the appeal as per appropriate jurisdiction it exists. Hence, the appeal filed by the Department before us as to jurisdictional issue is dismissed. 3.0 In the result, the appeal of the Department is dismissed. Order pronounced in the open court on 09 /05/2024. Sd/- Sd/- ¼ jkBksM deys'k t;UrHkkbZ ½ ¼lanhi xkslkbZ½ (Rathod Kamlesh Jayantbhai) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/05/2024 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- The ACIT, Circle-2, Kota 2. izR;FkhZ@ The Respondent- M/s. Emote Wealth Pvt. Ltd. 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (ITA No. 172/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar