Global Wool Alliance Pvt.Ltd. , Maharastha V. ACIT, CC-2(4), Kolkata, Kolkata

ITA 179/KOL/2023

AI Insights

Global Wool Alliance Pvt. Ltd. appealed against the order of the CIT(A), Kolkata-20, which was itself against the assessment order passed by the DCIT, Circle-3, Thane under section 143(3) of the Income-tax Act, 1961 for the assessment year 2010-11. The primary contention during the appeal was the improper jurisdiction as the assessment was made by an authority in Thane, not Kolkata. The Tribunal acknowledged the jurisdictional error and dismissed the appeal, allowing the assessee to refile in the correct jurisdiction with a request for condonation of delay.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124989 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-05-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 02-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.179/Kol/2023 Assessment Year: 2010-11 Global Wool Alliance Pvt. Ltd. 264 Kalamgaon, Mumbai Nashik Highway, Shahpur, Thane, Maharashtra- 421601 (PAN: AAACM4121H) Vs. Assistant Commissioner of Income Tax, Central Circle- 2(4), Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri A. K. Tibrewal, AR Respondent by : Shri Rakesh Kumar Das, CIT DR Date of Hearing : 30.05.2023 Date of Pronouncement : 31.05.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assesseeis against the order of Ld. CIT(A), Kolkata-20vide Order No. ITBA/APLS/S/250/2022-23/1048475840(1) dated 05.01.2023 against the assessment order of DCIT, Circle-3, Thane u/s. 143(3)of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 30.03.2014 for AY 2010-11. 2. Assessee has raised as many as ten grounds for which assessee is in appeal before the Tribunal. However, at the outset, ld. Counsel for the assessee submitted that the impugned assessment order has been 2 ITA No.179/Kol/2023 Global Wool Alliance Pvt Ltd., AY: 2010-11 passed by ld. DCIT, Circle-3, Thane u/s. 143(3) of the Act, dated 30.03.2014.Address mentioned of the assessee in the impugned assessment order is Hamilton-B, First Floor, Hiranandani Estate, Ghodbunder Road, Thane (W)-400607. In the demand notice u/s. 156 of the Act issued by the ld. AO, in para 6, it is mentioned that assessee may present an appeal in Part A, Chapter XX of the Act before the Commissioner of Income Tax (Appeals)-1, Thane as per the provisions of the law. 3. Assessee filed its first appeal before the ld. Commissioner of Income Tax (Appeals)-1, Thane in Form No. 35 and also mentioned its address of Thane for sending notices for the hearing as contained in Sl. No. 12 of Form no. 35. In the first appeal order, ld. CIT(A) has stated the fact of assessment order passed by ld. DCIT, Circle-3, Thane. Subsequently, the first appellate order has been passed by ld. CIT(A), Kolkata-20, dated 05.01.2023.Against the said order, assessee is in appeal before the Tribunal for which the appeal has been filed before the ITAT, Kolkata “B” Bench. 4. Before us, ld. Counsel prayed that owing to improper jurisdiction by taking into consideration the fact of assessment order passed by ld. DCIT, Circle-3, Thane, the present appeal be dismissed with the liberty to the assessee to file a fresh appeal before the appropriate Bench having jurisdiction over the assessee and condoning the delay caused on this account. 5. Considering the facts on record, we find it proper to dismiss the present appeal before us. At the same time, we grant liberty to the assessee to file a fresh appeal, if so desired, before the appropriate Bench of ITAT having jurisdiction over the assessee along with the prayer for 3 ITA No.179/Kol/2023 Global Wool Alliance Pvt Ltd., AY: 2010-11 condonation of delay which had arisen on account of improper filing of present appeal by the assessee. 6. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 31 st May, 2023. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vice President Accountant Member Dated: 31 st May, 2023 JD, Sr. P.S. Copy to: 1. The Appellant: 2. The Respondent 3. CIT(A), Kolkata-20 4. CIT , Kolkata 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata