Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 884 - ITAT DELHIMaintainability of appeal before this Tribunal - As assessee submitted that the present Appeal is not maintainable before this Tribunal as the assessment order passed by the A.O. Circle-6, Kolkata and this Tribunal has no territorial jurisdiction over the matter. HELD THAT:- DR has also not disputed the above said fact and settled position of law. Considering the ratio laid down in the case of Balak Capital Pvt. Ltd. [2023 (1) TMI 75 - SC ORDER] and in view of the settled position of law, we dismiss the present appeal filed by the Revenue with a liberty to file an appeal within 60 days from the date of receipt of this order before the appropriate Jurisdictional Tribunal. Accordingly, the Appeal filed by the Revenue is dismissed with liberty.
|