ITA No. 4154 & 4153/Del/2018

Parties Involved

Facts Summary

The appeals in ITA Nos. 4154 and 4153/Del/2018 for Assessment Years 2009-10 and 2011-12 arise from the order of the Commissioner of Income Tax (Appeals)-44, New Delhi dated 26.12.2017 against the order of assessment passed by the Assessing Officer, DCIT, Range-10(1), Mumbai for AY 2009-10 and ACIT,-14(2)(2), Mumbai for AY 2011-12. The assessee argued that the appeals were not maintainable because the Assessing Officer was located in Mumbai, and the appeals should have been filed before the Mumbai Benches of ITAT. The tribunal followed the decision of the Hon'ble Supreme Court in CIT vs. ABC Papers Ltd and dismissed the appeals for lack of jurisdiction.…

Legal Issues

• 1. Whether the appeals were maintainable in the Delhi Bench of ITAT?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

Similar Judgements

• Yum Restaurants (India) P. Ltd. vs. Assistant Commissioner of Income Tax

  Delhi Bench 'I', Delhi benchAY 2009-10, 2011-12, 2012-13, 2013-14, 2014-15, 2018-19Dismissed

• Vee Gee Industrial Enterprises Pvt. Ltd. vs. DCIT, Central Circle

• ITA No. 3868 & 3869/Mum/2024

  Mumbai bench

• ITA Nos. 3934/Del/2014, 3848/Del/2014 and 3437/Del/2014

  Delhi bench

• Asstt. Commissioner of Income Tax v. M/s Raghunath International Ltd.

  Lucknow bench

• DCIT Vs. Omaxe Ltd.

  DELHI BENCH ‘I’ NEW DELHI benchAY 2016-17, 2017-18Dismissed