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Judgment
PER C.N. PRASAD, J.M.
These two appeals are filed by the revenue against orders of the Ld. CIT(A)-27, New Delhi for the A.Y. 2014-15 and 2015-16.
Ld. Counsel for the assessee at the outset submitted that the assessment orders for both these assessment years were passed by the ACIT, Circle-5(1), Chandigarh and therefore, the appropriate Tribunal to decide these appeals is Chandigarh Tribunal and not the Delhi Tribunal.
Ld. DR submitted that since the appeals of the assessee were disposed of by the Ld. CIT(A) at Delhi revenue had filed these appeals before this Tribunal and therefore, they may be transferred to Chandigarh Tribunal for adjudication.
Heard rival contentions and perused the assessment orders passed in these cases. On perusal of the assessment orders we observed that the assessments were completed by the Assistant Commissioner of Income Tax, Circle – 5 (1), Chandigarh. Since the AO is placed in Chandigarh and the AO is under the jurisdiction of the Hon’ble High Court State of Punjab and Haryana, the jurisdiction of Tribunal for adjudicating these appeals lies with ITAT, Chandigarh and not with ITAT, Delhi in view of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. M/s. ABC Papers Ltd. (447 ITR 1).
Thus, respectfully following the decision of the Hon’ble Supreme court these two appeals are dismissed as not maintainable in Delhi Benches of the ITAT. However, we give liberty to the revenue to file appeals before the ITAT in Chandigarh, if so advised.
In the result, both these appeals filed by the revenue are dismissed in limine as not maintainable.