2025 (2) TMI 117 - AT - Income Tax

Tribunal jurisdiction to adjudicate the present appeal - Unexplained money - cash deposit during demonetisation period - HELD THAT - The appeal does not lie before the Cochin Bench since the assessment order is passed by the AO situated at Srikakulam Andhra Pradesh. The jurisdiction of the Tribunal is determined by the situs of the AO as per notification No. F. 63 dated 24.04.2019 issued under the Standing Order under Income Tax (Appellate Tribunal) Rules 1963. It is also relevant to make a reference to the recent judgment in the case of PCIT v. ABC Papers Ltd. 2022 (8) TMI 863 - SUPREME COURT and PCIT v. MSPL Ltd. 2023 (4) TMI 1181 - SC ORDER wherein it was held that the jurisdiction of the Income Tax Appellate Tribunal is determined by the location of the Assessing Officer who pass the assessment order. Thus appeal filed by the assessee does not lie before this Bench.

Summary

In the case before the ITAT Cochin, the appellant, an authorized dealer of Airtel Network, challenged the order of the CIT(A) for the Assessment Year 2017-18. The initial assessment by the Income Tax Officer in Srikakulam resulted in an income of Rs. 9,38,970/-, including additions for unexplained cash deposits during the demonetization period and estimated business income. The CIT(A) deleted the business income addition but upheld the unexplained cash deposit addition. The appellant appealed further, but the Tribunal found it lacked jurisdiction as the assessment order was passed by an AO in Srikakulam, Andhra Pradesh. Citing the Supreme Court's rulings in PCIT v. ABC Papers Ltd. and PCIT v. MSPL Ltd., the Tribunal determined jurisdiction based on the AO's location. Consequently, the appeal was dismissed on the grounds of "Coram Non Judice." The order was pronounced on January 29, 2025.