M/s. Global Green Company Ltd, Bengaluru V. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

ITA 487/BANG/2023

AI Insights

The case involves Global Green Company Ltd., which appealed against an ex parte order from the CIT(Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2016-17. The appeal was initially filed in Bangalore following the company's change of registered office from Delhi to Bangalore. The appellant argued that their responses were not considered by the CIT(Appeals), leading to an ex parte decision. The respondent, the Deputy Commissioner of Income Tax, contested the jurisdiction of the ITAT Bangalore to hear the appeal, given that the original assessment was conducted in Delhi. The Tribunal dismissed the appeal based on jurisdictional precedents set by the Supreme Court.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124945 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 05-07-2023
• Other Referred Cases: PCIT v. ABC Papers Ltd. [2022] 141 taxmann.com 332 (SC), PCIT v. MSPL Ltd. [2023] 150 taxmann.com 41 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PADAMCHAND KHINCHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA No.487/Bang/2023 Assessment year : 2016-17 Global Green Company Ltd., 447, 4 th Floor, Sri Sai Heights, 17 th Main, 17 th Cross, Sector 4, HSR Layout, Bengaluru – 560 102. PAN: AAACR 0635H Vs. The Deputy Commissioner of Income Tax, Circle 3(1)(1), Bangalore. [erstwhile DCIT, Circle 10(1), New Delhi.] APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, CA Respondent by : Dr. G. Manoj Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.09.2023 Date of Pronouncement : 11.09.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is against the DIN & Order No.ITBA/NFAC/S/250/2023-24/1053535462(1) passed ex parte u/s. 250 of the Act dated 02.06.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] for the AY 2016-17. 2. The ld. AR submitted that the assessee filed various replies before the CIT(Appeals) which has not been considered and he has ITA No.487/Bang/2023 Page 2 of 4 decided the issue ex parte. In this regard, he filed written synopsis of the arguments with a series of details of response by the assessee to the hearings before the CIT(Appeals). 3. He submitted that the earlier jurisdictional Assessing Officer was DCIT, Circle 10(1), Delhi who passed the assessment order and further submitted that earlier the registered office of the assessee was situated in New Delhi, subsequently it has been shifted to Bangalore. The Regional Director, ROC has issued the certificate of registration dated 17.09.2019 for change of state from Delhi to Karnataka. Accordingly the assessee filed letters before DCIT, Circle 10(1), Delhi for transfer of income tax jurisdiction from Delhi to Bangalore consequent to change of registered office address. The income tax jurisdiction was transferred to Delhi to Bangalore in January, 2023 and the present jurisdiction lies with DCIT, Circle 3(1)(1), Bangalore, as evidenced by copy of ROC, letters of assessee and screenshot of e- filing portal of income tax department “Know Your Jurisdictional Assessing Officer” which are placed on record. He submitted therefore the present appeal is filed before the ITAT, Bangalore against the order of the CIT(Appeals), NFAC. In this regard, he relied on the judgment of Hon’ble Supreme Court in the case of PCIT v. ABC Papers Ltd. [2022] 141 taxmann.com 332 (SC) para Nos.13.1 to 13.3 and requested that the matter may be sent back to the CIT(Appeals) for fresh consideration. 4. The ld. DR relied on the orders of lower authorities. ITA No.487/Bang/2023 Page 3 of 4 5. Considering the rival submissions and the material on record, we note that the assessment order is passed by DCIT, Circle 10(1), Delhi. As per the Hon’ble Supreme Court judgments in the case of ABC Papers Ltd. (supra) and PCIT v. MSPL Ltd. [22023] 150 taxmann.com 41 (SC), the appeal lies to the jurisdiction of the appellate authority (ITAT) the assessment order passed is situated and even if the case of an assessee is transferred in exercise of power u/s. 127 of the Act, the jurisdiction of ITAT lies where the Assessing Officer has passed the order. Since in the present case, the assessment order is passed by DCIT, Circle 10(1), Delhi, the ITAT, Bangalore has no jurisdiction to admit the present appeal filed before it. Therefore, relying on the above judgments of the Hon’ble Apex Court, we dismiss the appeal of the assessee in limine. The assessee is at liberty to file the appeal within the appropriate jurisdiction in terms of the judgments cited supra. 6. In the result, the appeal by the assessee is dismissed. Pronounced in the open court on this 11 th day of September, 2023. Sd/- Sd/- ( MADHUMITA ROY ) (LAXMI PRASAD SAHU ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 11 th September, 2023. /Desai S Murthy / ITA No.487/Bang/2023 Page 4 of 4 Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore.