Indian Aluminium Co. Limited (since merged with Hindalco Industries Ltd.), V. DCIT, Circle - 8, Kolkata,

ITA 744/KOL/2011

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8578 (ITAT-MUMBAI)
• Duration Of Justice: 12 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-12-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 15-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMKRISHNA BANDI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS KAVITHA RAJAGOPAL, JM ITA No. 4846/Mum/2011 (Assessment Year: 2004-05) D y. Com m iss ioner of Incom e-tax Centra l C i rcle 1(4 ), Mum bai 9 th Floo r, 902, Prati shtha Bha van, Old CG O bld g, (An nexe ) M.K. Road, Mum ba i-400 -20 Vs. M/s Hindalco Industries Ltd. (As a successor to M/s Indian Aluminium Co. Ltd.), century Bhavan, Dr. Annie Besant road, Worli, Mumbai-400 030 (Appellant) (Respondent) PAN No. AAACI5375F ITA No. 744/Kol/2011 (Assessment Year: 2004-05) M/s Hindalco Industries Ltd. (As a successor to M/s Indian Aluminium Co. Ltd.), century Bhavan, Dr. Annie Besant road, Worli, Mumbai-400 030 Vs. D y. Com m iss ioner of Incom e-tax Centra l C i rcle 1(4 ), Mum bai 9 th Floo r, 902, Prati shtha Bha van, Old CG O bld g, (An nexe ) M.K. Road, Mum ba i-400 020 (Appellant) (Respondent) Assessee by : Shri Mahaveer Jain, AR Revenue by : Shri Ramkrishna Bandi, CIT DR Date of hearing: 21.12.2023 Date of pronouncement : 22.02.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No.4846/Mum/2011 is filed by the Asst. Commissioner of Income Tax, 6(3), Mumbai and ITA No. 744/Cal/2011 is filed by assessee, Indian Aluminium Co. Ltd., since Page | 2 ITA Nos.4846 & 744/Mum/2011 Indian aluminium Co. Ltd.; A.Y. 04-05 merged with Hindalco Industries Ltd. for A.Y. 2004-05 against appellate order of Commissioner of Income-tax (Appeals)-9, Kolkata dated 28 th January, 2011, wherein the appeal filed by the assessee against the assessment order passed under Section 143(3) of the Income-tax Act, 1961 (the Act) by the Dy. Commissioner of Income Tax, Circle-8, Kolkata (the learned Assessing Officer) was partly allowed. 02. In these cross appeals both the parties have challenged the appellate order on the basis of various issues decided by the learned CIT (A). 03. The fact in this case shows that the assessment order is passed by the Dy. Commissioner of Income Tax, Circle-8, Kolkata. Accordingly, in view of the decision of the Hon'ble Supreme Court in case of Pr. Commissioner of Income Tax Vs. ABC Papers Ltd. 141 taxman 332 and 139 taxmann.com 313 and further, in view of the decision of the Hon'ble Bombay High Court in case of MSPL Ltd. Vs. Pr. Commissioner of Income Tax 436 ITR 199, These appeals have the jurisdiction of hearing at Kolkata Benches of ITAT. 04. Both the parties were shown those judgments at the time of hearing. The assessee wanted to file his submission by 4 th January, 2024. However, nothing was filed. In view of the above judicial precedents, only Kolkata Benches of ITAT have jurisdiction to hear these appeals as the assessment order is passed by the learned Assessing Officer at Kolkata. In view of this, both the appeals are Page | 3 ITA Nos.4846 & 744/Mum/2011 Indian aluminium Co. Ltd.; A.Y. 04-05 dismissed with an opportunity to the parties to file the same before the Kolkata Benches registry. The Parties are at the liberty to present these appeals within 60 days of the date of this order. The registry of Kolkata Benches may take the appropriate cognizance of the same on presentation of these appeals. In view of this as indicated above and as liberty granted, these appeals are dismissed with a direction to file at correct jurisdiction. 05. In the result, both the appeals are dismissed. Order pronounced in the open court on 22.02.2024. Sd/- Sd/- (KAVITHA RAJAGOPAL) (PRASHANT MAHARISHI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Mumbai, Dated: 22.02. 2024 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai