Income Tax Appellate Tribunal - Chennai
Acit, Chennai vs South India Corporation Limited, ... on 8 March, 2018
आयकर अपील य अ
धकरण, 'ए' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH : CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं
ी अ ाहम पी. जॉज$, लेखा सद य के सम& ।
[BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER]
आयकर अपील सं./I.T.A. No.863/CHNY/2017
नधा रण वष /Assessment year : 2008-2009.
The Assistant Commissioner Vs. M/s. South India Corporation
of Income Tax, Limited,
Central Circle 3(2), Rani Seethai Hall, V floor,
Chennai 600 034. 603, Anna Salai,
Chennai 600 006.
[PAN AADCS 3193C]
(अपीलाथ)/Appellant) (*+यथ)/Respondent)
अपीलाथ क ओर से/ Appellant by : Shri.ARV. Sreenivasan, IRS, JCIT.
यथ क ओर से /Respondent by : Shri. S. Sridhar, Advocate
सन
ु वाई क तार ख/Date of Hearing : 05-03-2018
घोषणा क तार ख /Date of Pronouncement : 08-03-2018
आदे श / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
In this appeal filed by the Revenue, it assails an order dated 08.12.2016 of ld. Commissioner of Income Tax (Appeals)-II, Kochi.
2. Ld. Counsel for the assessee at the outset submitted that the assessment order for the impugned assessment year was passed by the Deputy Commissioner of Income Tax, Range 4, Circle 4(1), Kochi. Further, as per the ld. Authorised Representative, the first appellate :- 2 -: ITA No. 863/CHNY/2017.
authority who passed the impugned order was ld. Commissioner of Income Tax (Appeals)-II, Kochi. As per the ld. Authorised Representative appeal ought have been filed before Cochin Tribunal and not before Chennai Tribunal.
3. Per contra, ld. Departmental Representative strongly submitted that the appeal is maintainable. According to him, there is a notification dated 17.11.2015 of Principal Commissioner of Income Tax-1, Kochi transferring the file of the assessee from Cochin to Chennai. Thus, according to her, the Department was well within the powers to file the appeal before the Chennai Tribunal.
4. We have considered the rival contentions and perused the orders of the authorities below. Notification dated 17.11.2015 issued by the Principal Commissioner of Income Tax-1, Kochi is reproduced hereunder:-
NOTIFICATION In exercise of the powers conferred by sub-section 2 of Section 127 of the Income Tax Act, 1961 and all other powers enabling me in this behalf, I , the Pr. commissioner of Income Tax - 1, Kochi, hereby orders that the jurisdiction over the case, the particulars of which are mentioned in column 2 & 3 in the Schedule given below, from the Assessing Officer mentioned in Column 4 to the Assessing Officer mentioned in Column 5 thereof. A search U/s 132 was carried out in the case of M/s South India Corporation Pvt. Ltd on 10/06/2015. For the purpose of coordinated enquiry and investigation the following assesses related to this group is centralized with the DCIT, Central Circle -
:- 3 -: ITA No. 863/CHNY/2017. 3(2),Chennai.
2. A letter was issued to the assessee calling for objection if any in transferring the case to DCIT Central Circle 3(2) Chennai latest by 12/10/2015. The letter was served on the assessee on 16/09/2015.
No reply has been filed by the assessee so far. It is therefore held that the assessee has no objection in transferring the case to DC IT, Central Circle 3(2), Chennai . The order is passed in accordance with the guidelines in F. No. 286/88/2008/1T(lnv.lI) dated 17/09/2008 regarding centralization of search cases and connected cases.
Sl.No Name and address of PAN/ GIR Present AO to
the assessee AO whom the
jurisdiction
has been
assigned
1 2 3 4 5
1 M/s. South India AADCS 3193C DCIT, Corp. DICT, Central
Corporation Limited, Circle 2(1) Circle 3(2)
Rani Seethai Hall, Kochi Chennai.
V floor,
603, Anna Salai,
Chennai 600 006.
This order shall have immediate effect.
Sd/-
(Pranab Kumar Das) Pr.Commissioner of Income tax - 1 Kochi.
However, it remains a fact that original assessment order for the impugned assessment year was passed by the Deputy Commissioner of Income Tax, Range 4, Circle 4(1), Kochi. The appeal order was passed by the ld. Commissioner of Income Tax (Appeals)-II, Kochi. Hence the appeal against the order of the ld. Commissioner of Income Tax (Appeals) ought have been filed by the Revenue before the Income Tax Appellate Tribunal, Cochin Bench. Transfer of the appeal of the assessee from Deputy Commissioner of Income Tax, Kochi to :- 4 -: ITA No. 863/CHNY/2017.
Chennai will not bestow a jurisdiction on this Bench to hear a case on an appeal against an order passed by ld. Commissioner of Income Tax (Appeals) Kochi. If the Department so choose, it is free to file an appeal before the Cochin Bench of the Tribunal. With these observations, we dismiss the appeal of the Department. Order pronounced on Thursday, the 8th day of March, 2018, at Chennai.
Sd/- Sd/-
(एन.आर.एस. गणेशन)) (अ ाहम पी. जॉज$)
(N.R.S. GANESAN) (ABRAHAM P. GEORGE)
या यक सद य/JUDICIAL MEMBER लेखा सद य/ACCOUNTANT MEMBER
चे$नई/Chennai
%दनांक/Dated: 8th March, 2018
KV
आदे श क त(ल)प अ*े)षत/Copy to:
1. अपीलाथ /Appellant 3. आयकर आय+
ु त (अपील)/CIT(A) 5. )वभागीय त न/ध/DR
2. यथ /Respondent 4. आयकर आयु+त/CIT 6. गाड फाईल/GF