DCIT Vs SICPA India Pvt Ltd (ITAT Delhi)
In the case of DCIT Vs SICPA India Pvt Ltd (ITAT Delhi), the Income Tax Appellate Tribunal (ITAT) dismissed the revenue’s tax appeal due to lack of jurisdiction. The appeal arose from an assessment for the assessment year 2006-07, where the Assessing Officer (AO) in Kolkata issued the original assessment order and a re-assessment notice. Despite the appeal being heard by the CIT(A)-24, New Delhi, the ITAT Delhi concluded that, according to a Supreme Court decision in ABC Papers Ltd, jurisdiction for such appeals lies with the bench corresponding to the location of the Assessing Officer. Since the AO was in Kolkata, the Delhi bench was not authorized to adjudicate the appeal. Consequently, the ITAT dismissed the appeal but granted the revenue the opportunity to approach the appropriate bench with a fresh appeal and a delay condonation petition. The or-der was pronounced in the open court on November 4, 2024.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. The appeal in ITA No.398/Del/2024 for AY 2006-07, arises out of the order of the Commissioner of Income Tax (Appeals)-24, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. CIT(A), Kolkata-17/10401/2017-18 dated 28.11.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 07.03.2014 by the Assessing Officer, ACIT, Circle-8, Kolkata (hereinafter referred to as ‘ld. AO’).
