DCIT (Exemption), Ghaziabad V. Agra Development Authority, Agra

ITA 5290/DEL/2015

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3950 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 25-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY TRIPATI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.5290/DEL./2015 ASSESSMENT YEAR 2010-2011 THE DCIT (EXEMPTION), ROOM NO.208, 2 ND FLOOR, CGO-1 HAPUR ROAD, GHAZIABAD. VS. AGRA DEVELOPMENT AUTHORITY, JAIPUR HOUSE, AGRA. PAN AAALA0081F (APP EL LANT) (RESPONDENT) FOR REVENUE : SHRI SANJAY TRIPATI, SR. DR FOR ASSESSEE : - NONE - DATE OF HEARING : 02 .0 3 .20 20 DATE OF PRONOUNCEMENT : 02 .0 3 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY REVENUE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-II, AGRA, DATED 31.03.2015, FOR THE A.Y. 2010-2011. 2. WE HAVE HEARD THE LD. D.R. AND PERUSED THE RECORD. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. 2 ITA.NO.5290/DEL./2015 AGRA DEVELOPMENT AUTHORITY, AGRA. 3. IN THE PRESENT CASE, ASSESSMENT ORDER HAVE BEEN PASSED BY DCIT, CIRCLE-1, AGRA UNDER SECTION 143(3) DATED 05.07.2013. THE INCOME OF THE ASSESSEE WAS COMPUTED AT RS.78.66 CRORES. THE ASSESSEE CHALLENGED THE ASSESSMENT ORDER PASSED BY DCIT-1, AGRA BEFORE THE LD. CIT(A)-II, AGRA WHICH WAS DECIDED VIDE IMPUGNED ORDER DATED 31.03.2015. THE PRESENT DEPARTMENTAL APPEAL, HOWEVER, BEEN FILED IN THE O/O. ITAT, DELHI ON 25.08.2015. THE LD. D.R. CONTENDED THAT AS PER THE AUTHORISATION OF COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW, WHO HAS DIRECTED THE DCIT (EXEMPTIONS), GHAZIABAD TO FILE APPEAL. SINCE GHAZIABAD COMES WITHIN THE JURISDICTION OF ITAT, DELHI BENCHES, DELHI, THEREFORE, APPEAL HAS BEEN FILED AT ITAT, DELHI BENCHES, DELHI. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. D.R. IN THE PRESENT CASE, IT IS AN ADMITTED FACT THAT ASSESSMENT ORDER HAVE BEEN PASSED UNDER SECTION 143(3) DATED 05.07.2013 BY DCIT, CIRCLE-1, AGRA, THE ASSESSMENT ORDER IS ADMITTEDLY CHALLENGED BEFORE THE LD. CIT(A)-II, AGRA. ACCORDING TO CLAUSE-4 OF STANDING ORDER UNDER INCOME TAX 3 ITA.NO.5290/DEL./2015 AGRA DEVELOPMENT AUTHORITY, AGRA. APPELLATE TRIBUNAL RULES, 1963, IT IS PROVIDED THE ORDINARY JURISDICTION OF THE BENCH SHALL BE DETERMINED NOT BY THE PLACE OF BUSINESS OR RESIDENCE OF THE ASSESSEE, BUT, BY THE LOCATION OF O/O. ASSESSING OFFICER. SINCE IN THE PRESENT CASE O/O. ASSESSING OFFICER IS SITUATED AT AGRA, THEREFORE, THE REVENUE SHOULD HAVE FILE APPEAL BEFORE ITAT, AGRA BENCH INSTEAD OF FILING THE APPEAL BEFORE ITAT, DELHI BENCHES, DELHI. THE APPEAL OF REVENUE BEFORE ITAT, DELHI BENCHES, DELHI IS NOT COMPETENT AND MAINTAINABLE. IN THIS VIEW OF THE MATTER, WE REJECT THE CONTENTION OF THE LD. D.R. BECAUSE DCIT (EXEMPTION), GHAZIABAD HAS NOTHING TO DO WITH THE MATTER IN ISSUE. IN VIEW OF THE ABOVE DISCUSSION, WE REJECT THE DEPARTMENTAL APPEAL, WITH A LIBERTY TO THE DEPARTMENT TO PREFER APPEAL BEFORE ITAT, AGRA BENCH, AGRA, IF SO, ADVISED, IN ACCORDANCE WITH LAW. ACCORDINGLY, DEPARTMENTAL APPEAL IS REJECTED. 5. IN THE RESULT, APPEAL OF THE DEPARTMENT DISMISSED. 4 ITA.NO.5290/DEL./2015 AGRA DEVELOPMENT AUTHORITY, AGRA. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 02 ND MARCH, 2020 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.