TIRUPATI COAL, MAHARASHTRA V. ITO,NFAC, DELHI

ITA 306/CHNY/2022

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0761 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 04-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ यायपीठ,चे ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ीमहावीर सह, उपा य एवं ी मनोज कुमार अ वाल, लेखा सद"यके सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A No.:306/CHNY/2022 िनधा%रण वष%/ Assessment Year 2011 - 2012 Tirupati Coal, Block No.5-64, Utkarsh Nirman, Mangalwari, Bazar Sadar, Nagpur – 440 001. Maharastra – India. PAN : AAFFT 7608E Vs. The Principal Commissioner of Income Tax, Saraf Chamber Income Tax Office, Nagpur – 440 001, Maharastra - India (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/Appellant by : None यथ क ओरसे/Respondent by : Mr. ARV Sreenivasan, Addl. CIT सुनवाई क तारीख/Date of Hearing : 14.07.2022 घोषणा क तारीख/Date of Pronouncement : 03.08.2022 आदेश आदेशआदेश आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the Assessee is filed against the revision order passed by the Principal Commissioner of Income Tax, Nagpur – 2 in revision order No. PCIT, Nagpur-2 / Revision – 263/100000155281/2020 dated 19 th February, 2021 for the Assessment Year 2011 – 2012. :: 2 :: I.T.A No.:306/CHNY/2022 2. At the outset, the learned Senior Departmental Representative objected to the very jurisdiction of this appeal and stated that this matter pertains to Nagpur, Principal Commissioner of Income Tax and the appeal should have been filed before the Income Tax Appellate Tribunal, Nagpur instead of ITAT, Chennai. The learned Senior Departmental Representative also referred that even the effect giving order by the Assessing Officer is passed u/s.143(3) read with Section 263 read with Section 144B of the Income Tax Act, 1961 (hereinafter “the Act”) by the Additional / Joint / Deputy /Assistant Commissioner of Income Tax / Income Tax Officer, National Faceless Assessment Centre, Delhi. 3. The given address and PAN No. of the Assessee are as under: Tirupati Coal, Block No.5-64, Utkarsh Nirman, Mangal Wari Bazar Sadar, Nagpur – 440 001. Maharashtra – India PAN No.AAFFT 7608E :: 3 :: I.T.A No.:306/CHNY/2022 4. According to the learned Senior Departmental Representative this appeal is without jurisdiction and hence infractuous. 5. We also noticed that none has represented for the hearing but only a letter from the so-called Authorized Representative has been filed which is dated 18.05.2022 as against the appeal filed by the Assessee before ITAT, Chennai on 05.05.2022 and as per Form No.36, the address of the Assessee is as under: Tirupati Coal, Block No.5-64, Utkarsh Nirman, Mangal Wari Bazar Sadar, Nagpur – 440 001 Maharashtra – India 6. One more fact that is to be noted is that the order of the Principal Commissioner of Income Tax u/s.263 of the Income Tax Act, 1961, i.e, revision order dated 19.02.2021 there is a delay of 380 days in filing the appeal even before the Chennai Tribunal, though wrong jurisdiction. However, without speaking on the condonation of delay or any other issue, we are dismissing this appeal as invalid as without :: 4 :: I.T.A No.:306/CHNY/2022 jurisdiction. Hence, this appeal of the Assessee is dismissed as infractuous. 7. In the result, the appeal of the Assessee in I.T.A No.:306/CHNY/2022 is dismissed. Order pronounced in the court on 3 rd August, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अ वाल) (MANOJ KUMAR AGGARWAL) लेखा सद य/ACCOUNTANT MEMBER (महावीर िसंह ) (MAHAVIR SINGH) उपा य /VICE PRESIDENT चे ई/Chennai, दनांक/Dated, the 3 rd August, 2022 IA, Sr. PS आदेशकी ितिलिपअ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु (अपील)/CIT(A) 4. आयकरआयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड"फाईल/GF