This article provides an in-depth analysis of the case ITA 1192/DEL/2020, where the Income Tax Officer (ITO) Ward – 3(3), Noida, filed an appeal against Satyajeet Pandey, Noida. The appeal pertains to the assessment year 2009-10 and was filed on June 16, 2020. The final tribunal order was pronounced on November 10, 2022.
The case revolves around the assessment of income for Satyajeet Pandey for the year 2009-10. The ITO Ward – 3(3), Noida, challenged the order passed by the Commissioner of Income Tax (Appeals) (CIT(A)) in favor of Satyajeet Pandey.
The case was heard by Shri N.K. Billaiya, Accountant Member, and Shri Kul Bharat, Judicial Member. The proceedings were conducted through video conferencing due to the COVID-19 pandemic. The appellant was represented by Shri Sanjai Kumar Yadav, Additional CIT, while the respondent was represented by his own legal team.
The Revenue raised several issues challenging the jurisdiction and legality of the order passed by the CIT(A). The key points of contention included:
The facts giving rise to the present appeal are that the assessee, Satyajeet Pandey, filed his return of income declaring a certain amount for the assessment year 2009-10. The case was picked up for scrutiny, and the assessment was framed under Section 144/147 of the Income Tax Act, 1961.
The tribunal examined the submissions and found that the facts and issues were similar to those in other cases heard concurrently. The tribunal noted that the Revenue’s questioning of its own CIT(A)’s jurisdiction was significant and warranted a closer look.
Based on the submissions and the evidence presented, the tribunal decided to restore the impugned order back to the file of the CIT(A) having proper jurisdiction over the assessee. The tribunal directed that the appeal be decided afresh after affording a reasonable and adequate opportunity of being heard to the assessee.
Order:
“This bunch of 34 (thirty-four) appeals wherein 28 (twenty-eight) appeals and 06 (six) cross-objections filed by the Revenue against the orders passed by appellate authority for various Assessment Years (“AY”) mentioned hereinabove.
Since the issues raised in all the appeals and cross-objections filed by the Revenue are common and identical, therefore, we clubbed all of them together for the sake of brevity and convenience and disposing of the same by way of this consolidated order.
We have heard the Ld. Authorized representatives of the parties and perused the material available on record. 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 Ld. CIT(A), therefore, without going into the merits of the case, we deem it fit to restore the impugned order back to the file of the Ld. CIT(A) having proper jurisdiction over the assessee. In the interest of justice and fair play, the appeal of the Revenue is restored back to the file of Ld. CIT(A) to be decided afresh after affording a reasonable and adequate opportunity of being heard to the assessee. Thus, grounds raised by the Revenue are allowed for statistical purposes.
In the result, the appeal of the Revenue is allowed for statistical purpose.”
Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on November 10, 2022.
(N.K.BILLAIYA) (KUL BHARAT) JUDICIAL MEMBER ACCOUNTANT MEMBER”
The ITA 1192/DEL/2020 case highlights the complexities involved in tax assessments and the importance of jurisdictional accuracy. By challenging the jurisdiction of its own CIT(A), the Revenue emphasized the need for proper adjudication by the correct legal authority. The tribunal’s decision to restore the appeal back to the appropriate CIT(A) for fresh consideration underscores the commitment to justice and fair play.
Taxpayers must be aware of the jurisdictional boundaries and ensure their appeals are filed with the correct authorities to avoid unnecessary complications.
The case serves as a reminder to tax authorities to meticulously follow jurisdictional protocols to maintain the integrity of the tax assessment process.
This case sets a precedent for similar future cases, emphasizing the importance of jurisdictional accuracy and the need for a thorough review of the legal authority involved in tax assessments and appeals.
The ITA 1192/DEL/2020 case serves as an essential reminder of the intricacies involved in tax litigation and the significance of adhering to jurisdictional protocols. The tribunal’s decision to restore the appeal for fresh adjudication by the appropriate CIT(A) highlights the commitment to ensuring justice and fair play in tax assessments. This case provides valuable insights into the workings of the tax appellate system and the importance of maintaining legal integrity in tax dispute resolutions.
ITA 1192/DEL/2020: ITO Ward – 3(3), Noida vs. Satyajeet Pandey, Noida – Assessment Year 2009-10
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