Case Number: ITA 5491/DEL/2019
Appellant: ITO Ward-2(2), Ghaziabad
Respondent: Rajeshwari, Ghaziabad
Assessment Year: 2015-16
Result: Final Tribunal Order
Case Filed on: 2019-06-21
Date of Order: 2023-06-16
Pronounced on: 2023-06-16
The case between the ITO Ward-2(2), Ghaziabad, and Rajeshwari concerns the jurisdictional issues related to the appeal filed for the assessment year 2015-16. The primary contention was that the appeal was adjudicated by an officer who lacked the proper jurisdiction, leading to a remand of the case for appropriate adjudication.
The appellant, represented by the ITO, challenged the decision made by the Commissioner of Income Tax (Appeals)-2, Noida, arguing that the appeal was filed in the wrong jurisdiction. According to the appellant, the appeal should have been filed with the CIT(A)-Ghaziabad, the jurisdictional authority for this case.
The tribunal examined the jurisdictional issues and found that the assessment order had indeed been passed by the ITO, Ward-2(2), Ghaziabad. As such, any appeal should have been heard by the CIT(A) in Ghaziabad, not Noida. The tribunal noted that the jurisdictional error meant that the appeal was not decided by the appropriate authority.
The tribunal decided to set aside the order passed by the Commissioner of Income Tax (Appeals)-2, Noida, and remanded the case to the CIT(A)-Ghaziabad for fresh adjudication. The tribunal emphasized that the case should be heard by the jurisdictional CIT(A) to ensure proper legal procedure and fair opportunity for the assessee.
This decision highlights the importance of proper jurisdiction in tax appeal cases. It underscores the necessity for appeals to be filed and adjudicated within the correct jurisdiction to avoid procedural errors and ensure fair adjudication of tax disputes.
Order:
1. The appeal filed by the Revenue is allowed for statistical purposes.
2. The case is remanded to the CIT(A)-Ghaziabad for fresh adjudication in accordance with the law.
3. The CIT(A)-Ghaziabad is directed to provide an opportunity of being heard to the assessee before deciding the appeal.
Order pronounced in the open court on: 16/06/2023
Members: Dr. B. R. R. Kumar (Accountant Member) and Shri Yogesh Kumar U.S. (Judicial Member)
This case serves as a reminder of the critical importance of jurisdictional correctness in tax litigation. The tribunal’s decision to remand the case ensures that it will be adjudicated by the appropriate authority, providing a fair and just outcome for the parties involved.
ITO Ward-2(2), Ghaziabad vs. Rajeshwari: Jurisdictional Issue in AY 2015-16
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