Deputy Commissioner of Income-Tax, Central Circle -1, Nashik V. Shri Ville Parle Kelvani Mandal, Ville Parle (W)

ITA 26/PUN/2022

AI Insights

The case involves five appeals by the Revenue against the CIT(A), Pune-12's orders for various assessment years concerning Shri Ville Parle Kelvani Mandal. The primary legal contention was the appropriate territorial jurisdiction for hearing the appeals, given that the assessments were conducted by Assessing Officers based in Mumbai. The Tribunal examined the jurisdictional authority based on the location of the Assessing Officers and relevant legal precedents, including a significant Supreme Court decision in PCIT vs. ABC Paper Mills, which emphasized the 'situs' of the Assessing Officer as the determining factor for jurisdiction.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137555 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2023
• Appeal Filed By: Department
• Order Result: DismissedDismissed
• Bench Allotted: B
• Next Hearing Date: 11-04-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 06-01-2022
• Other Referred Cases: PCIT vs. ABC Paper Mills [2022] 447 ITR 1 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.23, 24, 25 & 26/PUN./2022 Assessment Years 2011-2012 & 2012-13 & 2014-15 & 2015-2016 & ITA.No.394/PUN./2022 Assessment Year 2013-2014 DCIT, Central Circle-1, 2 nd Floor, Sai Shoban Building, Near Kendriya Rajaswa Bhavan, Gadkari Chowk, Nashik-422 002. Maharashtra. vs. Shri Ville Parle Kelvani Mandal, 2 nd Floor, Bhai Das Hall, Bhaktivedanta Swami Marg, Ville Parle (West) – 400 056. Maharashtra. Appellant Respondent Revenue by : Shri Sardar Singh Meena Assessee by : Shri Vijay Mehta Date of Hearing : 12.04.2023 Date of Pronouncement : 13.04.2023 आदेश / ORDER PER BENCH : These Revenue’s five appeals arise against the CIT(A), Pune-12, Pune's common Din & Order Nos. ITBA/APL/S/250/2021- 22/1036543622(1), 1036543813(1), 1036543949(1), 1036544264(1), dated 22.10.2021, for assessment years 2011-12 to 2012-13 and 2014-15 to 2015-16 and Din & Order No. ITBA/APL/S/250/2021- 22/1038033928(1), dated 22.12.2021, for assessment year 2013- 14, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”); respectively. Heard both the parties. Case files perused. 2 ITA.No.23 to 26 & 394/PUN./2022 Shri Ville Parle Kelvani Mandal, Ville Parle (West), Mumbai. 2. It emerged during the course of the earlier hearing dated 23.02.2023 that the Assessing Officer herein the assessments HEREIN dated 24.03.2014 BY THE Addl. DIT (Exemptions), Range- II, Mumbai [for assessment year 2011-12]; Asst. CIT (Exemptions)- 2(1), Mumbai, dated 11.03.2015 [for assessment year 2012-13]; Deputy CIT (Exemptions)-2(1), Mumbai dated 28.12.2016 and 26.12.2017 [for assessment years 2013-14 & 2014-15]; and DCIT (Exemptions)-2 (1), Mumbai dated 08.03.2016 [for assessment year 2013-14] had been framed at Mumbai and therefore, Pune Benches of the Income Tax Appellate Tribunal [in short the “ITAT”] at Pune do not have jurisdiction as per the Standing Order issued Under Income Tax [Appellate Tribunal] Rules, 1963 notified w.e.f. 01.10.1997 defining the corresponding territorial jurisdiction as the state of Maharashtra [excluding the districts Bhandara, Chandrapur, Gadchiroli, Mumbai City, Mumbai Suburban, Nagpur, Thane and Wardha]. We also invited the Revenue’s attention to para-(4) of the said notification stipulating that “The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the Assessing Officer”. Suffice to say, hon’ble apex court’s recent landmark decision in PCIT vs. ABC Paper Mills [2022] 447 ITR 1 (SC) has also settled the law that it is the “situs” of the Assessing Officer framing assessment than any other factor which forms the clinching material for the assumption of jurisdiction of the concerned high court. 3 ITA.No.23 to 26 & 394/PUN./2022 Shri Ville Parle Kelvani Mandal, Ville Parle (West), Mumbai. 3. Learned CIT-DR has filed report of the JCIT (OSD), Central Circle-1, Nashik’s dated 09.03.2023 clarifying that the assessee had in fact filed appeals within the jurisdiction of the CIT(A) at Pune, who in turn, sought various remand reports within the territorial limits of Pune and therefore, these appeals have been rightly instituted within the territorial jurisdiction of Pune Benches of the tribunal. He has also filed copy of the department’s order [CIT (Exemptions), Mumbai] dated 31.10.2018 transferring the assessee’s case from Exemption, Circle-2 to ACIT, Central Circle-1, Nashik as well. 4. We have given our thoughtful consideration to the foregoing vehement rival contentions regarding the correct territorial jurisdiction of the Revenue’s instant appeals and find no merit in its foregoing objections. We make it clear that once the Assessing Officer(s) at Mumbai had framed all these assessments, it is only the Mumbai Benches of the tribunal which would have jurisdiction over all these appeals even at the time of institution dated 07.01.2022 in all assessment years except for assessment year 2013-14 wherein the said date falls on 23.05.2022. Faced with the situation, we interpret the above stated Standing Order in light of hon‘ble apex court’s foregoing landmark decision only to reject/returned all these Revenue’s five appeals for want of our territorial jurisdiction with a rider that it shall be very much at 4 ITA.No.23 to 26 & 394/PUN./2022 Shri Ville Parle Kelvani Mandal, Ville Parle (West), Mumbai. liberty to institute the same afresh before appropriate Benches of the Income Tax Appellate Tribunal. Ordered accordingly. 5. All other pleadings stand rendered academic in these Revenue’s five appeals. 6. These Revenue’s five appeals are dismissed for lack of territorial jurisdiction in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the Open Court on 13.04.2023. Sd/- Sd/- (G.D. PADMAHSHALI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 13 th April, 2023 VBP/- Copy of the Order is forwarded to: 1. The Appellant; 2. The Respondent; 3. The CIT(A), Pune-12, Pune 4. 5. 6. The Pr. CIT (Central), Nagpur. The DR ‘B’, ITAT, Pune Guard File BY ORDER, // True Copy // Senior Private Secretary : ITAT : Pune