Case Law Details
Panalpine World Transport India Pvt Ltd Vs Addl CIT (ITAT Delhi)
Admittedly, the assessment order which culminates in the present proceeding was passed by an Assessing Officer located at Mumbai. As could be seen, after the final assessment order was passed, the jurisdiction of the Assessing Officer of the assessee was transferred from Mumbai to Delhi and the appeal arising out of the assessment order was disposed of by the first appellate authority located in New Delhi. However, as per Rule 4(1) read with paragraph 4 of the standing order/notification issued in consonance with the extant rule, the jurisdiction of the Bench which can decide the appeal is to be determined by the location of the Assessing Officer. Therefore, since, the location of the Assessing Officer in the instant proceeding is at Mumbai, the appeals, necessarily, should have been filed before Mumbai Benches and not in Delhi Benches. This is also in consonance with the view expressed by the Hon’ble Supreme Court in case of PCIT Vs. ABC Papers Ltd., [2022] 289 taxmann 150(SC).
In view of the aforesaid, we hold that the present appeals are not maintainable due to lack of jurisdiction, hence, are dismissed.
Appeal with ITAT should be filed as per location of AO
FULL TEXT OF THE ORDER OF ITAT DELHI
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