IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2426/DEL/2022 (Assessment Year: 1992-93)

ITA No.2427/DEL/2022 (Assessment Year: 2004-2005)

ITA No.2428/DEL/2022 (Assessment Year: 2006-07)

DCIT, Central Circle 31, vs. Maral Overseas Limited, New Delhi. Maral Sarovar, V&PO Khalbujurg, Kasarawad Khargone, Bhopal – 451 660 (Madhya Pradesh).

(PAN : AACCM0230B)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Satyajeet Goel, Advocate REVENUE BY : Shri Arvind Kumar Trivedi, Sr. DR Date of Hearing : 29.01.2025 Date of Order : 29.01.2025

O R D E R

PER S.RIFAUR RAHMAN,AM:

1. These appeals have been filed by the Revenue against the order of ld.

Commissioner of Income-tax (Appeals)-31, New Delhi [for short ‘ld. CIT (A)] dated 22.07.2022, 20.07.2022 & 29.07.2022 for the Assessment Years 1992-92, 2004-05 & 2006-07 respectively.

2. Since the issues are common and the appeals are connected, therefore, the same are heard together and being disposed off by this common order.

3. These appeals are filed against the order of ld. CIT (A)-31, New Delhi and we observed that the assessment was completed by the Assessing Officer – Addl. CIT, Range 5, Indore. As per the decision of Hon’ble Supreme Court in the case of Pr.CIT-1, Chandigarh vs. ABC Papers Limited, Hon’ble Supreme Court held that according to section 127 of the Income-tax Act, 1961 (for short ‘the Act’), the authorities may transfer a case at the request of the assessee or for other purposes. The power of transfer granted by section 127 applies only to the jurisdiction of the Income-tax authorities and has no influence on the jurisdictions of the High Courts. The Court must sheer clear of any interpretation that would make appellate jurisdiction of the High Court determining on the executive branch. They clearly held that appeals against every decision of ITAT shall lie only before the High Court within whose jurisdictions the Assessing Officer who passed the assessment order is situated. From these, it is very clear that the appeal before ITAT also depends upon jurisdiction of the Assessing Officer who has passed the relevant assessment order. In this case, we observed that the assessment order was passed by Range 5, Indore, therefore, these appeals jurisdiction lies in Indore. Accordingly, these appeals are dismissed with a liberty to the assessee to prefer appeals in the appropriate jurisdiction i.e. Indore.

Accordingly, these appeals are dismissed.

4. In the result, the appeals filed by the Revenue are dismissed.

th Order pronounced in the open court on this 29 day of January, 2025 after the conclusion of hearing.

Sd/- sd/-

(SATBEER SINGH GODARA) (S.RIFAUR RAHMAN)

JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.01.2025 TS Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. Addl JCIT/JCIT(A), Patna

5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI