2023 (2) TMI 1178 - AT - Income Tax

Appeal dismissed after assessee withdraws due to jurisdiction issue post-merger, potential for fresh appeal.

ABB Switzerland Limited (in the case of erstwhile ABB Technology Limited, since merged) Versus DCIT (Intl. Tax.) Cirle1 (1)

The appeal was dismissed as withdrawn after the assessee sought to withdraw it based on a jurisdictional issue arising from a merger, arguing that the ... Jurisdiction of the present appeal - ITAT power to transfer cases between various benches - ITAT Mumbai or Bangalore - HELD THAT:- Appellant believes that the jurisdiction of the present appeal would lie with Hon'ble Income-tax Appellate Tribunal, Bangalore. Further the Hon'ble Bombay High Court in the case of MSPL Limited [2021 (5) TMI 739 - BOMBAY HIGH COURT] had held that President, Income tax Appellate Tribunal does not have the power to transfer cases between various benches of the tribunal. Appellant allowed to withdraw the appeal filed before the Hon'ble Mumbai Tribunal with liberty to file fresh appeal with the Hon'ble Income Tax Appellate Tribunal, Bangalore with a condonation of delay. Issues:Withdrawal of appeal based on jurisdiction of the appellate tribunal.Analysis:The appeal was filed by the assessee against the order passed by Ld. CIT(A)-12, Bangalore for the assessment under section 143(3) for AY 2014-15. The assessee filed an application for withdrawal of appeal stating that post-merger, the jurisdiction of the merged entity now lies in Mumbai, not Bangalore, where the original assessment was conducted. The appellant believed that the jurisdiction of the appeal should lie with the Hon'ble Income-tax Appellate Tribunal, Bangalore, based on recent rulings. The appellant requested to withdraw the appeal filed before the Hon'ble Mumbai Tribunal with liberty to file a fresh appeal in Bangalore. The Ld. DR did not object to the withdrawal request, and the tribunal allowed the withdrawal. As a result, the appeal filed by the assessee was dismissed as withdrawn.Conclusion:The withdrawal of the appeal was permitted based on the jurisdictional issue arising from the merger of entities and recent legal precedents determining the appropriate appellate jurisdiction. The tribunal accepted the appellant's request to withdraw the appeal filed in Mumbai and allowed the possibility of filing a fresh appeal in Bangalore. The decision highlights the importance of aligning the jurisdiction of the appellate tribunal with the relevant legal principles and the entity's post-merger jurisdiction to ensure proper adjudication of tax matters.