Delhi Bench Lacks Jurisdiction as AO Was in Kolkata: ITAT Delhi

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 th...