On August 12, 2022, the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘H’ delivered a significant judgment concerning the jurisdictional issue in the case ITA 1481/DEL/2020. The appellant in this case was the Income Tax Officer (ITO), Ward-2(1), Ghaziabad, and the respondent was Uma Devi, Ghaziabad. This appeal pertains to the assessment year 2009-10 and was filed on August 7, 2020.
The appeals were filed by the revenue against the orders of the Commissioner of Income Tax (Appeals)-I, Noida, dated September 28, 2018. The revenue challenged the jurisdiction of the CIT(A), Noida, arguing that it did not have the authority to pass the first appellate order for cases pertaining to Ghaziabad.
The case was heard on July 20, 2022, with the final pronouncement made on August 12, 2022. The bench consisted of Dr. B. R. R. Kumar, Accountant Member, and Shri Anubhav Sharma, Judicial Member. The appellant was represented by Shri M. Baranwal, Senior Departmental Representative (DR), while the respondent, Uma Devi, was not represented.
During the proceedings, the ld. DR submitted that the ld. CIT(A), Noida, did not exercise jurisdiction over the cases of Ghaziabad. The revenue argued that the appeals should have been passed by the ld. CIT(A) who has jurisdiction as per the jurisdictional order of the Central Board of Direct Taxes (CBDT).
The Tribunal observed that the first appellate order was passed by the CIT(A), Noida, without proper jurisdiction. The Tribunal noted that the CIT(A) who issued the order did not have the authority over cases pertaining to Ghaziabad. Consequently, the Tribunal found that the matters needed to be remanded back to the correct jurisdiction for proper adjudication.
The Tribunal set aside the orders of the CIT(A)-I, Noida, and remanded the matters back to the file of the CIT(A), Ghaziabad. The Tribunal directed the CIT(A), Ghaziabad, to adjudicate the matters afresh in accordance with the provisions of the Income Tax Act, 1961, and to provide a fair opportunity of being heard to the parties involved.
In conclusion, the appeal of the revenue was allowed for statistical purposes, and the jurisdictional issue was addressed by remanding the cases to the appropriate authority.
Order Pronounced in the Open Court on August 12, 2022
Judges:
Dated: August 12, 2022
Subodh Kumar, Senior Private Secretary
Copy forwarded to:
Assistant Registrar, ITAT, New Delhi
Jurisdiction Issue in ITA 1481/DEL/2020: ITO Ward – 2(1), Ghaziabad vs. Uma Devi, Ghaziabad
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