ITO
Ward-2(4)
Noida
Vs
Parsvnath Estate Resident Welfare Association
Flat No.12G, Parsvnath Estate, Sector Omega-1, Greater Noida
PAN No.AABAP2969H
(APPELLANT) (RESPONDENT)
Appellant: Sh. Sanjai Kumar Yadav, Addl. CIT
Ms. Niharika Kucchal, Advocate on behalf of standing Counsel Shri Zoheb Hussain
Respondent: None
Date of hearing: 10/11/2022
Date of Pronouncement: 10/11/2022
PER N.K. BILLAIYA, AM:
This appeal by the revenue is preferred against the order of the CIT(A)-1, Noida dated 28.12.2018 pertaining to A.Y.2015-16.
2. The sum and substance of the grievance of the revenue is that there is a jurisdictional defect in as much as the order was passed by the CIT(A)-1, Noida after he was retired.
3. It is surprising to see that the revenue itself is questioning the jurisdiction of its own CIT(A) which allegation cannot be brushed aside lightly.
4. Since the appeal has been allowed by the first appellate authority, therefore, the assessee would not have approached this Tribunal challenging the jurisdiction of the appellate authority. However, since the revenue has filed the appeal challenging the very jurisdiction of the CIT(A), therefore, without going into the merits of the case we deem it fit to restore the impugned appeal back to the files of the CIT(A) having proper jurisdiction over the assessee. In the interest of justice and fair play the appeal is restored back to the files of the CIT(A) to be decided afresh after affording a reasonable and adequate opportunity of being heard to the assessee.
5. In the result, the appeal of the revenue is allowed for statistical purpose.
6. Decision announced in the open court on 10.11.2022.
Sd/- Sd/-
(KUL BHARAT) (N. K. BILLAIYA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
*NEHA, Sr. Private Secretary*
Date: 10.11.2022
Copy forwarded to:
ASSISTANT REGISTRAR
ITAT NEW DELHI
This case was filed due to jurisdictional issues surrounding the authority of CIT(A)-1, Noida, who passed the order after his retirement. The revenue questioned the jurisdiction of its own CIT(A). Given the nature of the jurisdictional challenge, the Tribunal restored the appeal back to the files of the CIT(A) having proper jurisdiction over the assessee. The decision emphasizes the need for correct jurisdictional authority in passing orders to ensure their legality and enforceability.
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform