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Revenue Appeal Dismissed Due to Wrong Forum Selection
Case Law Details
- Case Name
- DCIT Vs JCT Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1999-00
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs JCT Limited (ITAT Delhi)
Beyond Jurisdiction & Beyond Four Years: Delhi ITAT Dismisses Revenue Appeals—Forum Wrongly Chosen for AY 1999-00 & Reopening on Carbon Credit Loss Quashed for AY 2013-14
Delhi ITAT, Delhi Bench ‘E’, in DCIT Vs JCT Limited (ITA Nos.2145 & 2146/Del/2025; AYs 1999-00 & 2013-14; order dated 19-12-2025), dismissed both Revenue appeals, though on distinct legal grounds.
For AY 1999-00, the Tribunal held that the appeal itself was not maintainable before ITAT Delhi, since the consequential assessment order pursuant to Tribunal directions had bee...
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