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Judgment
PER YOGESH KUMAR US, JM
This appeal by the revenue is directed against the order of learned CIT(A), Gurugram dated 30.05.2025.
The Ld. Counsel for the assessee submitted that the present appeal has been filed before this Tribunal contrary to law laid down by the Hon’ble Supreme Court in the case of PCIT Vs. M/s. Abc Papers Ltd. reported in (2022) 9 SCC 1.
Since the AO who passed the subject assessment order being Circle 4 (1)(1), Aligarh, the department ought to have filed Appeal before the concerned jurisdictional bench of the Tribunal. In view of the same, by following the ratio laid down by the Hon’ble Supreme Court in the case of M/s. Abc Papers Ltd. (Supra), we dismiss the present appeal filed by the Revenue with a liberty to the Department to file the Appeal before the appropriate Bench of Tribunal if so advised within the sixty days from the date of receipt of this order, in such event the time spent before this Tribunal may be condoned by the said bench.
In the result, the appeal of the revenue is dismissed.