ACIT Vs Ashokbhai Jagubhai Kheni (ITAT Ahmedabad)
Appeals must follow AO’s jurisdiction- Surat AO, Surat CIT(A) – So ITAT Surat alone has Jurisdiction Supreme Court Ruling in ABC Papers Guides ITAT- ITAT Ahmedabad Lacks Jurisdiction Wrong forum chosen – ITAT Ahmedabad dismisses Revenue appeals, Holds jurisdiction lies with ITAT Surat
Appeals must follow AO’s jurisdiction- Surat AO, Surat CIT(A) – So ITAT Surat alone has Jurisdiction
Supreme Court Ruling in ABC Papers Guides ITAT- ITAT Ahmedabad Lacks Jurisdiction
Wrong forum chosen – ITAT Ahmedabad dismisses Revenue appeals, Holds jurisdiction lies with ITAT Surat
Ahmedabad ITAT has dismissed multiple appeals filed by the Revenue on the ground of lack of territorial jurisdiction.Tribunal held that since both the assessment orders & the first appellate orders (CIT(A)) were passed at Surat, the proper forum for appeal was ITAT Surat Bench & not ITAT Ahmedabad.
In a significant ruling, ITAT Ahmedabad Bench has dismissed six appeals filed by the holding that the appeals were filed before the wrong Bench. Tribunal made it clear that since both the assessment orders & the first appellate orders (CIT(A)) were passed at Surat, the proper territorial jurisdiction lies only with the ITAT Surat Bench, not Ahmedabad.
Assessee faced assessments & penalty proceedings by the Dy. CIT, Central Circle-2, Surat. CIT(A), Surat granted relief by deleting the Quantum additions for AYs 2011-12, 2013-14 & 2014-15, & Penalties levied u/s 271D (AY 2011-12) & u/s 271E (AYs 2011-12 & 2013-14). Aggrieved by these deletions, Revenue carried the matter further in appeal before the Ahmedabad Bench of ITAT.
