RAMAMOORTHY SRINIVASAN CHANDILYA,BANGALORE V. ITO, WARD-12(1), HYDERABAD

ITA 2029/CHNY/2025

AI Insights

The case involves an appeal by Ramamoorthy Srinivasan Chandilya against an order from the Commissioner of Income Tax (Appeals)/NFAC, Delhi, concerning the Assessment Year 2015-16. The primary legal issue was the jurisdiction of the ITAT, Chennai Bench to hear the appeal, given that the jurisdictional Assessing Officer was located in Hyderabad. The counsel for the assessee argued for the transfer of the appeal to ITAT, Hyderabad Benches, acknowledging the jurisdictional error. The ITAT, Chennai, following the legal provisions and precedent set by the Supreme Court in PCIT vs. ABC Papers Ltd., dismissed the appeal for want of jurisdiction.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779871 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 23-07-2025
• Other Referred Cases: PCIT vs. ABC Papers Ltd. [2022] 289 Taxmann 150 (SC)
• Laws Referred To: Income Tax (Appellate Tribunal) Rules, 1963, Notification No.FNo.63-AD(AT/97), dated 16th September, 1997
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BIPIN; C.N
• Assessee Lawyers: B.SURESH; C.A

Judgement Text

"आयकर अपीलीय अिधकरण ‘सी’ \u0010ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI मा ननीय \u001bी मनु क ुमा र िग र, \u0010ा ियक सद एवं मा ननीय एस. आर. रघुना था , लेखा सद क े सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2029/Chny/2025 िनधा 7रण वष7 /Assessment Year: 2015-16 Ramamoorthy Srinivasan Chandilya, Villa No.176, Prestige Oasis, Addevishwanathapura, Rajanakunte, Bengaluru – 560 064. PAN: AJVPC 6195Q Vs. The Income Tax Officer, Ward-12(1), Hyderabad. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथD की ओर से/ Appellant by : Shri B. Suresh, C.A FGथD की ओर से /Respondent by : Shri Bipin, C.N, CIT सुनवाई की तारीख/Date of Hearing : 16.09.2025 घोषणा की तारीख /Date of Pronouncement : 16.09.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member): The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 18.06.2025 for Assessment Year 2015-16. Printed from counselvise.com ITA No.2029/Chny/2025 Ramamoorthy Srinivasan Chandilya :- 2 -: 2. When this appeal was taken up for hearing, the Ld. Counsel for the assessee has submitted that the jurisdiction of the case lies with Assessing Officer at Hyderabad. As per Rule 4 of Income Tax (Appellate Tribunal) Rules, 1963 read with paragraph 4 of Notification No.FNo.63-AD(AT/97), dated 16th September, 1997 as amended from time to time, the ordinary jurisdiction of the Bench of the Tribunal to decide an appeal is to be determined by the location of the office of the A.O. Therefore, the assessee was called upon to make submission on the maintainability of the appeal. 3. In response, the Ld. A.R submitted that the appeal may be transferred to ITAT, Hyderabad Benches, Hyderabad and in case the Hon’ble Bench is of opinion that it is not a fit case for exercise of jurisdiction for transfer of his appeal then, one opportunity may be granted to re-file the appeal for condoning the delay. 4. We find that the assessee’s jurisdictional Assessing Officer is located at Hyderabad. In terms of Rule 4 of the Income Tax (Appellate Tribunal) Rules, 1963, read with Notification No.F.No.63-AD(AT/97), dated 16.09.1997, the jurisdiction of the Bench is determined by the location of the Assessing Officer. Accordingly, the appeals ought to Printed from counselvise.com ITA No.2029/Chny/2025 Ramamoorthy Srinivasan Chandilya :- 3 -: have been filed before the ITAT, Hyderabad Bench and not before the ITAT, Chennai Bench. This rule is in consonance with the judgment of the Hon’ble Supreme Court in PCIT vs. ABC Papers Ltd. [2022] 289 Taxmann 150 (SC). In view of the above, the present appeal filed before the ITAT, Chennai Bench are held to be not maintainable and are dismissed for want of jurisdiction. However, 3 months liberty is granted to the assessee to file fresh appeal before the ITAT from the receipt of this order, Hyderabad Bench along with a petition for condonation of delay, if any. With the aforesaid reasons, the appeal is dismissed as withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 16th day of September, 2025 at Chennai. Sd/- Sd/- (एस. आर. रघुनाथा) (S.R. Raghunatha) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member (मनु क ुमार िग र) (Manu Kumar Giri) \u0010ाियक सद / Judicial Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 16th September, 2025. EDN/- Printed from counselvise.com ITA No.2029/Chny/2025 Ramamoorthy Srinivasan Chandilya :- 4 -: आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai /Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "