Gunjan Arora, Yamuna Nagar V. ITO Ward-5, Yamuna Nagar

ITA 2809/DEL/2022

AI Insights

The case involves an appeal by Sh. Gunjan Arora against the order of the CIT(A), National Faceless Appeal Centre, which arose from an earlier order passed by the ITO, Ward-5, Yamuna Nagar under sections 144/147 of the Income Tax Act, 1961. The primary contention in the appeal was the jurisdictional authority, as the appellant sought to transfer the appeal to the Chandigarh Bench, citing that the jurisdictional Assessing Officer was ITO, Yamuna Nagar, Haryana. However, the ITAT dismissed the appeal based on the precedent set by the Bombay High Court, which restricts the transfer of live appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114034 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 31-12-0000
• Assessment Year: 2011-2012
• Appeal Filed On: 28-11-2022
• Other Referred Cases: MSPL Limited Vs. Principal Commissioner of Income tax 1, Mumbai [2021] 127 taxmann.com 379 (Bombay)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANMOL JAGGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SH. G. S. PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2809/Del/2022 (Assessment Year : 2011-12) Sh. Gunjan Arora House No. 633, Mata Mohalla VPO. Radaur, Tehsil Jagadhri Yamuna Nagar PAN : AHLPA1555A Vs. ITO, Ward-5, Yamuna Nagar (APPELLANT) (RESPONDENT) Assessee by Sh. Anmol Jagga, Adv. Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 07.07.2023 Date of Pronouncement: 07.07.2023 ORDER PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The appeal has been preferred by the Assessee against the order dated 10.10.2022 of CIT(A), National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Order No. CIT(A), Panchkula/10418/2018-19 arising out of an appeal before it against the order dated 12.12.2018 passed u/s 144/147 of the Income Tax Act, 1961 ITA No. 2809/Del/2022 Sh. Gunjan Arora 2 (hereinafter referred as ‘the Act’) by the ITO, Ward-5, Yamuna Nagar (hereinafter referred as the Ld. AO). In which now this application in hand has been moved for transfer of the instant appeal to the jurisdictional Chandigarh Bench since the Jurisdictional Assessing officer in applicant/ appellant’s case is ITO, Yamuna Nagar, Haryana. 3. In the light of Hon’ble Bombay High Court judgement in the case of MSPL Limited Vs. Principal Commissioner of Income tax 1, Mumbai [2021] 127 taxmann.com 379 (Bombay), limiting the powers of transfer of live appeals, the application in hand is not maintainable. However, for ends of justice, the appeal filed is dismissed withdrawn with liberty to the appellant to file the appeal afresh before the Jurisdictional Bench. Order pronounced in the open court on 7 th July, 2023. Sd/- Sd/- (G.S.PANNU) (ANUBHAV SHARMA) PRESIDENT JUDICIAL MEMBER Date:- 07.07.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI