VOITH HYDRO PRIVATE LIMITED,NOIDA V. ADDITIONAL, JOINT COMMISSIONER OF INCOME TAX (APPEAL), AURANGABAD, AURANGABAD

ITA 1725/PUN/2024

AI Insights

The case involves Voith Hydro Private Limited, which filed an appeal with the Income Tax Appellate Tribunal Pune Bench against an order passed by the Addl./JCIT (Appeals), Aurangabad for the assessment year 2022-23. The appeal was initially misfiled under the wrong jurisdiction. The counsel for the assessee requested the dismissal of the appeal as returned, citing an error in selecting the respondent during the online filing process. The correct jurisdiction was identified as DCIT, Central 25(1), Delhi. Both parties agreed to the dismissal of the appeal, allowing the assessee to refile under the correct jurisdiction.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24616 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Appeal Filed On: 16-08-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: RAJAT SONI
• Section: 20

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1725/PUN/2024 िनधाᭅरण वषᭅ / Assessment Year : 2022-23 Voith Hydro Private Limited, A 20 & 21, Sector 59, Noida, Noida, Uttar Pradesh- 201301. PAN : AABCV5041J Vs. Addl./JCIT (Appeals), Aurangabad. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 23.06.2024 passed by Ld Addl./JCIT(A), Aurangabad for the assessment year 2022-23. 2. When the case was called for hearing, LD counsel for the assessee appeared in person and filed an application requesting for disposing off the assessee’s appeal as “returned” with liberty to file Assessee by : Shri Rajat Soni Revenue by : Shri Ajay Kumar Keshari Date of hearing : 06.11.2024 Date of pronouncement : 07.11.2024 ITA No.1725/PUN/2024 2 the same afresh before the Jurisdictional benches of the Tribunal i.e. before Income Tax Appellate Tribunal, Delhi Benches, Delhi. It was contended that the jurisdiction as per PAN Data base of the assessee lies with the DCIT, Central 25(1), Delhi, Range Code 46. In support of this contention, screenshot showing jurisdictional Assessing Officer is also attached with the application. It was further submitted that while filing the appeal online, inadvertently the name of the respondent was selected as the Addl./JCIT (Appeals), Aurangabad instead of the CPC, Bengaluru. On account of this error, the said appeal has been automatically tagged to the ITAT, Pune Benches, Pune and accordingly listed before the Bench. It was therefore requested by ld. Counsel of the assessee to return the appeal with liberty to file a fresh appeal before the Jurisdictional Bench of the Tribunal. 3. Ld. DR raised no objection to the requests of ld. Counsel of the assessee. 4. We have heard ld. Counsels from both the sides and find that the appeal is filed within time but the “situs” of the assessee lies with the DCIT, Central 25(1), Delhi. Therefore, we find force in the ITA No.1725/PUN/2024 3 argument of ld. Counsel of the assessee and allow the application filed in this regard. We, therefore, dismiss the appeal as returned with liberty to file the same afresh before Jurisdictional Bench of the Tribunal as per law. We further make it clear that we have not adjudicated upon any of the issues raised in the instant appeal in law as well as on merits, whatsoever. Ordered accordingly. 5. In the result, the appeal of the assessee is dismissed in above terms. Order pronounced on 07th day of November, 2024. Sd/- Sd/- (MANISH BORAD) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 07th November, 2024. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Addl./JCIT(A), Aurangabad. 4. The Pr. CIT/CIT concerned. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "