Case Number: ITA 1480/DEL/2020
Appellant: ITO Ward – 2(1), Ghaziabad
Respondent: Uma Devi, Ghaziabad
Assessment Year: 2009-10
Case Filed On: 2020-08-07
Order Type: Final Tribunal Order
Date of Order: 2022-08-12
Pronounced On: 2022-08-12
This article provides a detailed account of the Income Tax Appellate Tribunal’s (ITAT) final order in the case between the Income Tax Officer (ITO) Ward – 2(1), Ghaziabad, and Uma Devi, Ghaziabad, for the assessment year 2009-10. The primary focus of the case was on the jurisdictional issue regarding the authority of the CIT(A), Noida, over cases pertaining to Ghaziabad.
The appeals were filed by the revenue against the orders of the CIT(A)-I, Noida, dated 28.09.2018. The central issue raised by the revenue was the jurisdiction of the CIT(A), Noida, over the cases of Ghaziabad. According to the revenue, the appeals should have been adjudicated by the CIT(A) who holds jurisdiction as per the jurisdictional order of the Central Board of Direct Taxes (CBDT).
The Senior Departmental Representative (DR), Shri M. Baranwal, argued that the CIT(A), Noida, did not have jurisdiction over the cases from Ghaziabad. He contended that the appeals should be remanded back to the file of the CIT(A), Ghaziabad, who has the appropriate jurisdiction.
The Tribunal, comprising Dr. B. R. R. Kumar, Accountant Member, and Shri Anubhav Sharma, Judicial Member, reviewed the arguments and records. They observed that the CIT(A), Noida, indeed did not exercise jurisdiction over the cases from Ghaziabad as per the jurisdictional order of the CBDT.
Therefore, the Tribunal decided to remand the matters back to the file of the CIT(A), Ghaziabad, to adjudicate the issues afresh in accordance with the provisions of the Income Tax Act.
The Tribunal concluded that the appeals of the revenue are allowed for statistical purposes. The CIT(A), Ghaziabad, is directed to adjudicate the matter afresh after considering all relevant aspects and providing due opportunity to the parties involved.
The order was pronounced in the open court on 12/08/2022.
This case highlights the importance of adhering to jurisdictional mandates as per the CBDT’s orders. It underscores the necessity for tax authorities to ensure that appeals are filed and adjudicated by the appropriate jurisdictional authorities to maintain the integrity of the legal process.
The outcome of this case serves as a reminder for tax practitioners and authorities to be vigilant about jurisdictional issues and to address them promptly to avoid unnecessary legal complications.
The detailed order can be accessed from the ITAT records for further reference and understanding of the Tribunal’s reasoning and directives.
Jurisdiction Issue in ITA 1480/DEL/2020: ITO Ward – 2(1), Ghaziabad vs. Uma Devi, Ghaziabad
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