Mukesh Mehra , Amritsar V. The Income-tax Officer, Ward - 1(2), Amritsar

ITA 528/ASR/2017

AI Insights

The case involves an appeal by Sh. Mukesh Mehra against the order of the Commissioner of Income Tax (Appeals)-1, Amritsar, which was initially based on the order passed by the Income Tax Officer, Ward-1(2), Amritsar under section 143(3) of the Income Tax Act, 1961. The appeal was filed in the context of a change in the assessee's income tax jurisdiction, which was being transferred from Amritsar to Mumbai. The assessee's representative did not appear at the hearing, and instead, a letter requesting the transfer of jurisdiction was submitted. The Tribunal, after considering the circumstances and the lack of objection from the Departmental Representative, decided to dismiss the appeal but allowed the possibility of reviving it once the jurisdictional transfer was completed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115005 (ITAT-AMRITSAR)
• Duration Of Justice: 6 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2017
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA BHAURAOJI NINAWE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.528/Asr/2017 Assessment Years: 2010-11 Sh. Mukesh Mehra, R.No. 36, 3 rd Floor, 413-E Wing, Vasantwadi, Kalbadevi Road, Mumbai. [PAN:AAZPM2168E] (Appellant) Vs. Income Tax Officer, Ward-1(2), Amritsar. (Respondent) Appellant by None. Respondent by Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing 08.08.2023 Date of Pronouncement 21.08.2023 ORDER Per: Anikesh Banerjee, J.M.: The instant appeal of assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-1,Amritsar,[in brevity ‘the CIT(A)’] order passed u/s 250(6) of the Income Tax Act 1961, [in brevity ‘the Act’] for A.Ys. 2010-11. The impugned order was emanated from the order of the ld. Income Tax I.T.A. No.528/Asr/2017 Assessment Years: 2010-11 2 Officer, Ward-1(2), Amritsar (in brevity the AO) order passed u/s 143(3) of the Act. 2. When the appeal was called for hearing, none was present on behalf of the assessee. On perusal of the documents, we find that a letter of adjournment was placed before the bench with a prayer that the assessee’s Income tax jurisdiction is changed, and u/s 127(2) order was passed. The assessee’s case is centralizing and the current jurisdiction with the ld. ACIT, Central Circle 6(1), Mumbai. The assessee requested that the assessee has no official jurisdiction with the ITAT, Amritsar Bench. The assessee has requested to transfer the file and accordingly placed the prayer to the Hon’ble Presided ITAT. Through Registry, we come to know that the process of transfer of file is still pending. The assessee has confirmed for transferring the file to appropriate jurisdiction for convenience of hearing. Considering the issue, we rejected the adjournment petition and proceeded to pass the order after hearing ld. DR. 3. The ld. DR had not made any objection against the submission of assessee for transferring the jurisdiction. 4. The issue of change of jurisdiction is still pending as per information from Registry. In our view the appeal filed by the assessee is liable to be abated with the I.T.A. No.528/Asr/2017 Assessment Years: 2010-11 3 liberty to the assessee to revive the appeal from the date of completion of pending action. 5. Thus, in view of the above we dismissed the present appeal filed by the assessee with the liberty that upon completion of pending action, the assessee may prefer to appeal a fresh or seek recall of order after fixation of jurisdiction. 6. In the result, the appeal filed by the assessee bearing ITA No. 528/Asr/2017 is dismissed. Order pronounced in the open court on 21.08.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE ) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)- The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order