SHREEVAR OVERSEAS LIMITED,DELHI V. INCOME TAX OFFICER, WARD 23(3), NEW DELHI, DELHI

CO 127/DEL/2025

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-23(3), New Delhi against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Kolkata, which was passed in relation to an assessment order for the Assessment Year 2014-15. The primary legal issue was the jurisdiction of the Income Tax Appellate Tribunal, Delhi Bench, over an assessment order issued by an officer in Kolkata. Both parties presented their arguments, but the tribunal concluded that it lacked jurisdiction and dismissed both the appeal and the cross objections.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788186 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 22-08-2025
• Other Referred Cases: PCIT vs. ABC Papers Limited [2022] 447 ITR 1 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VIVEK SAREEN
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3793/Del/2024 (ASSESSMENT YEAR 2014-15) Income Tax Officer, Ward-23(3), New Delhi. Vs. Shreevar Overseas Limited, A-20, Phase-1, Naraina Industrial Area, New Delhi-110028. PAN- AADCS5853R (Appellant) (Respondent) C.O. No.127/Del/2025 Arising out of ITA No.3793/Del/2024 (ASSESSMENT YEAR 2014-15) Shreevar Overseas Limited, A-20, Phase-1, Naraina Industrial Area, New Delhi-110028. PAN- AADCS5853R Vs. Income Tax Officer, Ward-23(3), New Delhi. (Appellant) (Respondent) Assessee by Shri Vivek Sareen, Adv. and Shri Dhruv Dev Gupta, Adv. Department by Shri Mahesh Kumar, CIT- DR Date of Hearing 11.09.2025 Date of Pronouncement 27.11.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Kolkata (‘the Printed from counselvise.com 2 ITA No.3793/Del/2024 C.O. No.127 /Del/2025 ITO vs. Shreevar Overseas Limited CIT(A)’ in short) dated 28.06.2024 passed u/s 250 of the Income Tax Act, 1961 in Appeal No. CIT(A)-Kolkata-3/10101/2017-18 against the assessment order dated 229.12.2016 passed u/s 144 of the for Assessment Year 2014-15. The assessee has also filed the Cross Objections. 2. At the outset, it is seen that the assessment order challenged before us was passed by the Income Tax Officer, Ward-9(4), Kolkata. The hon’ble Supreme court in the case of PCIT vs. ABC Papers Limited reported in [2022] 447 ITR 1 (SC) has held that jurisdiction of the appellate authority should be governed from the order of the Assessing Officer. 2.1 In the instant case, since assessment order under appeal is passed by the Income Tax Officer, Kolkata, therefore, the correct jurisdiction of the Tribunal lies with the Kolkata Benches of Tribunal. Accordingly, appeal of the Revenue as well as the C.O. filed by the assessee are dismissed, However, liberty is granted to the assessee to file fresh appeal before the Kolkata benches of ITAT within a period of 30 days from the date of receipt of this order. With these directions, appeal of the Revenue as well as C.O of the assessee are dismissed. 3. In the result, the appeal of the Revenue and C.O. filed by the assessee are dismissed. Order pronounced in the open Court on 27.11.2025. Sd/- Sd/- (YOGESH KUMAR U.S) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27 .11.2025 PK/Sr. Ps Printed from counselvise.com 3 ITA No.3793/Del/2024 C.O. No.127 /Del/2025 ITO vs. Shreevar Overseas Limited Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "