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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Kolkata (‘the CIT(A)’ in short) dated 28.06.2024 passed u/s 250 of the Income Tax Act, 1961 in Appeal No. CIT(A)-Kolkata-3/10101/2017-18 against the assessment order dated 229.12.2016 passed u/s 144 of the for Assessment Year 2014-15. The assessee has also filed the Cross Objections.
At the outset, it is seen that the assessment order challenged before us was passed by the Income Tax Officer, Ward-9(4), Kolkata. The hon’ble Supreme court in the case of PCIT vs. ABC Papers Limited reported in [2022] 447 ITR 1 (SC) has held that jurisdiction of the appellate authority should be governed from the order of the Assessing Officer.
In the instant case, since assessment order under appeal is passed by the Income Tax Officer, Kolkata, therefore, the correct jurisdiction of the Tribunal lies with the Kolkata Benches of Tribunal. Accordingly, appeal of the Revenue as well as the C.O. filed by the assessee are dismissed, However, liberty is granted to the assessee to file fresh appeal before the Kolkata benches of ITAT within a period of 30 days from the date of receipt of this order. With these directions, appeal of the Revenue as well as C.O of the assessee are dismissed.
In the result, the appeal of the Revenue and C.O. filed by the assessee are dismissed.