Income Tax Officer,
Ward: 3 (3),
Bulandshahr.
Vs.
Shri Vinnu,
S/o. Shri Dharam Singh,
R/o. Village Sanwali,
Tehsil: Sikandrabad,
Distt. Bulandshahr,
[U. P.] – 203 205
PAN No. AITPV7179E
(APPELLANT)
(RESPONDENT)
Appellant by: None
Respondent by: Shri Vivek Vardhan, JCIT
Date of Hearing: 11.10.2022
Date of Pronouncement: 11.10.2022
PER YOGESH KUMAR US, JM:
This appeal is filed by the Revenue for the assessment year 2010-11 against the order of the ld. Commissioner of Income Tax (Appeals)-I, Noida [hereinafter referred to as CIT (Appeals)] dated 29.11.2018.
The brief facts of the case are that an assessment order was passed on 31.03.2010 by the Assessing Officer/ITO, Ward: 3(3) Bulandshahr. Aggrieved by the assessment order dated 22.11.2017, the assessee preferred an appeal. The appeal was dismissed by the CIT (Appeals)-I, Noida. Revenue has raised the following substantive grounds of appeal:
Aggrieved by the dismissal of the appeal, the Revenue has preferred the present appeal on the ground that the impugned order passed by the ld. CIT (Appeals) does not have territorial jurisdiction over the matter.
None appeared for the assessee. The notices sent by the Registry to the registered address of the assessee returned unserved. By considering the grounds of appeal of the Revenue and also the material on record, we deemed it fit to decide the matter after hearing the ld. DR.
At the outset, the ld. DR fairly brought to our notice that the impugned order passed by the ld. CIT (Appeals) does not have jurisdiction over the case at the time of passing the order and prayed for restoring the appeal to the file of the CIT (Appeals) who has territorial jurisdiction over the matter. Without commenting on the merits of the case, we inclined to restore the matter to the file of the ld. CIT (Appeals), Ghaziabad for the purpose of de novo adjudication of the appeal. Accordingly, the appeal filed by the Revenue is allowed for statistical purposes.
Order pronounced in the Open Court on: 11.10.2022.
Sd/-
(B. R. R. KUMAR)
ACCOUNTANT MEMBER
Sd/-
(YOGESH KUMAR US)
JUDICIAL MEMBER
Dated: 11.10.2022
*MEHTA*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (Appeals)
5. DR: ITAT
Asst. Registrar,
ITAT, New Delhi
ITO Ward-3(3), Bulandshahr vs Vinnu – Jurisdiction Issue Leads to Case Remand
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