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2023 (11) TMI 591 - AT - Income TaxJurisdiction of Tribunal - situs of the Assessing Officer - determination of territorial jurisdiction of various Benches of the Tribunal - HELD THAT - We are of the opinion in light of the STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) Rules, 1963 notification w.e.f. 01/10/1997, defining territorial jurisdiction of various Benches of the Tribunal, and more particularly 4th para thereof stipulating that The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer read with various landmark decisions i.e. MSPL Ltd. v. PCIT 2021 (5) TMI 739 - BOMBAY HIGH COURT upheld the 2023 (4) TMI 1181 - SC ORDER and CIT v. ABC Paper Ltd 2022 (8) TMI 863 - SUPREME COURT that the tribunal s Benches at Pune have no jurisdiction to entertain this Revenue s appeal for want of situs of the Assessing Officer in very terms. We, accordingly, reject the Revenue s instant appeal as returned with liberty to be instituted afresh at the appropriate Bench(s) of the Tribunal as per law. Ordered accordingly.
Issues involved: Jurisdiction of the Appellate Tribunal ITAT Pune
Jurisdiction of the Tribunal: The appeal was directed against the CIT(A)-26, Mumbai's order for the A.Y. 2006-07 under the Income Tax Act, 1961. The Assessing Officer and the CIT(A) conducted proceedings in Mumbai, indicating the "situs" of the Assessing Officer to be in Mumbai. The Standing Order under Income-Tax (Appellate Tribunal) Rules, 1963, specifies that the jurisdiction of the Bench is determined by the location of the office of the Assessing Officer, not the assessee's place of business. Citing relevant case laws like MSPL Ltd. v. PCIT and CIT v. ABC Paper Ltd., it was concluded that the Pune Benches of the Tribunal lack jurisdiction to entertain the Revenue's appeal due to the absence of the Assessing Officer's "situs." The appeal was rejected with liberty to be filed at the appropriate Bench(s) of the Tribunal. Disposition and Conclusion: All other arguments on merits were deemed academic, and the Revenue's appeal was returned as rejected or dismissed. The order was pronounced in open court on 14th November 2023.
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