SUDARSHAN ANAND SHEREGAR, Vasai V. CIT(A),Pune, Pune

ITA 897/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8356 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 13-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DNYANESH PATADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER (Through virtual hearing) ITA No.897/PUN/2023 (A.Y. 2013-14) Sudarshan Anand Sheregar, D-1104, Yashwant Empire, Near D-mart, Off Railway Lines, Vasai Virar, Link Road, Vasai East, Maharashtra. PAN: AZDPS 1479 H vs DCIT, Central Circle-1, Thane. Appellant Respondent Assessee by : Shri Dnyanesh Patade, AR Revenue by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 06/03/2024 Date of pronouncement : 07/03/2024 ORDER Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax [Appeals]-11, Pune (for short, „CIT(A)‟), dated 28.04.2023 for A.Y.2016-17 as per the grounds of appeal on record. 2. At the outset, learned counsel for the assessee submitted that they have given a petition before this Bench requesting to transfer of the case to the Mumbai Benches of the Tribunal, as the correct jurisdiction for filing this appeal is Mumbai. 3. We observe from the assessment order that it is passed by the ITA No.897/PUN/2023 Sudarshan Anand Sheregar 2 DCIT, Central Circle-1, Thane and as per Income Tax (Appellate Tribunal) Rules, 1963, Thane is not within the jurisdiction of the Pune Benches of ITAT, therefore we dismiss this appeal for want of jurisdiction. 4. In the result, appeal of the assessee stands dismissed. Order pronounced in open Court on 07 th March, 2024. Sd/- Sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 07 th March, 2024 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 4. The DR, ITAT, “B” Bench Pune. 5. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.