IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH –

VIRTUAL BENCH AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A Nos. 193 to 198/RAN/2025 Assessment Years-: 2010-11 to 2012-13 & 2014-15 to 2016-17 DCIT, CC-1, Ranchi…………………………,……………….…...Appellant

1^st Floor, Sarnam Complex, Dibdih, Harmu Bypass Road, Ranchi Jharkhand-843002 vs.

Rungta Projects Limited………..……….………………..……….Respondent

301, Mangalam Building, 24, Hemanta Basu Sarani, Kolkata West Bengal-700001 [PAN No. AABCR4632B]

Appearances by:

Shri Devesh Poddar, AR, appeared on behalf of the Appellant. Nisha Oraon, CIT DR, appeared on behalf of the Respondent.

Date of concluding the hearing : March 10, 2026 Date of pronouncing the order : March 12, 2026

ORDER

Per Sonjoy Sarma, Judicial Member:

The present appeals filed by the Revenue is directed against the orders dated 21.03.2025, 24.03.2025 & 28.03.2025 of the Commissioner of Income Tax (Appeals), Kolkata (hereinafter referred to as “the ld. CIT(A)”), passed under u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2. These appeals filed by the Revenue bearing ITA No(s). 193 to 198 relate to the assessment years 2010-11, 2011-12, 2012-13, 2014-15, 2015-16 & 2016-17 respectively. These appeals are directed against the

2015-16 & 2016-17 respectively. Since the issues involved in these appeals are identical and arise out of the common set of facts, they were heard together and are being disposed of by these common orders for the sake of convenience.

3. At the time of hearing, the ld. DR submitted that the appeals presently filed before this Bench arise out of assessment orders passed by the Assistant Commissioner of Income Tax Central Cirlce-3(1), Kolkata. Therefore, clarifications from the competent authority may be required, regarding the proper jurisdiction of the Tribunal. However, the assessee objected to such prayer and submitted that the issue regarding the jurisdiction of the Tribunal and the Hon’ble Supreme Court settled by the decision as in the case of PCIT Chandigarh vs. ABC Papers limited (2022) 447 ITR 1 (SC), where it has been held that jurisdiction of the Tribunal and the High Court is to be determined on the basis of the Assessing Officer who passed the assessment order.

4. We after hearing the rival submissions of the parties and perusing the materials available on record, we find that in the present set of appeals, the assessment orders were admittedly passed by the ld. ACIT, Central Circle-3(1), Kolkata. Therefore, the jurisdiction for hearing these appeals would lie before the Kolkata Bench of the Tribunal and not before the Ranchi Bench.

5. In view of the above and in the interest of justice and fair play, we considered it appropriate to dismiss the appeals as withdrawn with liberty to the Revenue to file appropriate appeals before the competent Bench of the Tribunal having jurisdiction i.e., the Kolkata Bench. It is further clarified that while filing such appeals before the appropriate Bench, the time consumed for perusing the present appeals before this Bench may be taken into consideration by the competent Bench while dealing with the question of limitation.

6. In the result, ITA No(s). 193 to 198/Ranchi/2025, filed by the Revenue are dismissed as withdrawn with the above liberty.

Kolkata, the 12^th March, 2026.

Sd/- Sd/-

[Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member Dated: 12.03.2026.

Deepak Prakash, PS Copy of the order forwarded to:

1. Appellant -

2. Respondent -

3. CIT(A)-

4. CIT-

5. CIT(DR)

//True copy//

By order Assistant Registrar, Kolkata Benches