VINAYA KUMAR,MANGALORE V. ADDITIONAL COMMISSIONER OF INCOME TAX, JCIT(A), VISHAKAPATNAM

ITA 425/VIZ/2024

AI Insights

The case involves two appeals filed by Vinaya Kumar against the orders of the Learned Addl/JCIT (Appeals)-1, Visakhapatnam, concerning the assessment years 2014-15 and 2016-17. The appeals were dismissed due to a jurisdictional error, as the assessee is located in Mangaluru, Karnataka, under the jurisdiction of the ITAT, Bengaluru. Additionally, the assessee had opted for the Vivad-Se-Viswas-Scheme (VSVS) 2020, but did not receive Form No.5 due to non-payment of tax dues. The Departmental Representative argued that the appeals were incorrectly filed in Visakhapatnam.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38996 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K. SRINIVASU
• Keywords: Competent authority
• Section: 143(3)

Judgement Text

" आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM ŵी क े नरिसʉा चारी, Ɋाियक सद˟ एवं ŵी एस बालाक ृˁन, लेखा सद˟ क े समƗ BEFORE SHRI K NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं. I.T.A.424 & 425/Viz/2024 (िनधाŊरण वषŊ / Assessment Year: 2014-15 & 2016-17) Vinaya Kumar, Mangalore. PAN: ACGPV6110J Vs. Addl. / JCIT(A), Visakhapatnam. (अपीलाथŎ/ Appellant) (ŮȑथŎ/ Respondent) अपीलाथŎ की ओर से/ Assessee by : None ŮȑाथŎ की ओर से / Revenue by : Shri K. Srinivasu, Sr. AR सुनवाई की तारीख / Date of Hearing : 12/12/2024 घोषणा की तारीख/Date of Pronouncement : 03/01/2025 O R D E R PER S. BALAKRISHNAN, Accountant Member : The captioned appeals are filed by the assessee against the orders of the Learned Addl/JCIT (Appeals)-1, Visakhapatnam in DIN & Order No. ITBA/APL/S/250/2023-24/1060126554(1), dated 25/01/2024 and ITBA/APL/S/250/2023- 24/1060095135(1), dated 24/01/2024 arising out of the orders passed U/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (“the Act”) for the AYs 2014-15 and 2016-17 respectively. Since, these 2 appeals pertain to the same assessee for different AYs, they are clubbed, heard together and disposed of in this consolidated order. 2. Before us, at the time of hearing of the appeals none appeared on behalf of the assessee. 3. The Learned Departmental Representative (“Ld. DR”) submitted before us that the assessee is based in Mangaluru, Karnataka State and therefore, the assessee comes under the jurisdiction of the Hon’ble ITAT at Bengaluru. The Ld. DR further submitted that the assessee has wrongly / mistakenly filed these appeals before ITAT, Visakhapatnam because the faceless appeal orders were passed by the Addl./JCIT-1, Visakhapatnam. The Ld. DR further submitted that for the AYs under consideration, the assessee has opted for Vivad-Se-Viswas-Scheme (“VSVS”)-2020 however, Form No.5 was not issued by the competent authority due to the fact that the assessee’s failure in paying the dues of tax. Therefore, the Ld. DR prayed that these appeals may be dismissed. 4 We have heard the Ld. DR and perused the material available on record as well as the orders of the Ld. Revenue 3 Authorities. As submitted by the Ld. DR, the assessee ought to have filed these appeals before the ITAT, Bengaluru even though the Addl./JCIT-1, Visakhapatnam, being the first appellate authority has passed the orders, as the assessee originally belongs to Mangaluru, Karnataka State. Therefore, we find merit in the submissions of the Ld. DR and we hereby dismiss these appeals as out of jurisdiction of this Tribunal. It is ordered accordingly. 5. In the result, both the appeals filed by the assessee are dismissed. Pronounced in the open Court on 03rd January, 2025 Sd/- Sd/- (ŵी क े नरिसʉा चारी) (एस बालाक ृˁन) (K NARASIMHA CHARY) (S.BALAKRISHNAN) Ɋाियकसद˟/JUDICIAL MEMBER लेखा सद˟/ACCOUNTANT MEMBER Dated : 03.01.2025 OKK - SPS 4 आदेश की Ůितिलिप अŤेिषत /Copy of the order forwarded to:- 1. िनधाŊįरती/ The Assessee – Vinaya Kumar, 6-19-854/16, Matadakani Enclave, Matadakani Cross Road, Gandhinagar, Mangalore, Karnataka-575003. 2. राजˢ/The Revenue – Add./JCIT(A), O/o. Commissioner of Income Tax (Appeal), Addl JCIT (A)-1, Visakhapatnam. 3. The Principal Commissioner of Income Tax, 4. आयकर आयुƅ (अपील)/ The Commissioner of Income Tax 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, िवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाडŊ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "