1983 (4) TMI 107 - AT - Income Tax

Appeals Allowed by ITAT Indore for Assessment Years 1966-69

The Appellate Tribunal ITAT Indore allowed three appeals filed by the assessee for the assessment years 1966-67 to 1968-69. The AAC's dismissal of the ... Jurisdiction to dismiss in limine - obligation to return or transfer appeals lacking jurisdiction - power to forward appeals to competent appellate authority - restoration of appeals for disposal on meritsJurisdiction to dismiss in limine - obligation to return or transfer appeals lacking jurisdiction - Whether the AAC was justified in dismissing the appeals in limine when he had no jurisdiction over them - HELD THAT: - The Tribunal held that the AAC was not justified in dismissing the appeals in limine where the income assessed exceeded the monetary limit of his jurisdiction. The proper course where an appellate authority finds it lacks jurisdiction is to either return the appeal to the appellant for presentation to the appropriate authority or to forward the appeal to the competent appellate authority for disposal. The AAC erred in dismissing the appeals instead of following either of these recognized remedies. [Paras 4]The dismissal in limine by the AAC was improper and is set aside.Power to forward appeals to competent appellate authority - restoration of appeals for disposal on merits - The remedial direction to be given in consequence of the AAC's improper dismissal - HELD THAT: - Having found the dismissal improper, the Tribunal restored the appeals to the AAC's file with a direction that the AAC must forward them to the appellate authority having proper jurisdiction for disposal on merits and in accordance with law. The Tribunal thereby ensures the appeals will be considered substantively by the competent forum rather than being extinguished by a jurisdictional defect. [Paras 4]The appeals are restored and the AAC is directed to forward them to the appropriate appellate authority for disposal on merits.Final Conclusion: The orders of the AAC dismissing the appeals in limine are set aside; the three appeals are restored to the file and the AAC is directed to forward them to the appellate authority having proper jurisdiction for disposal on merits. For statistical purposes the appeals are allowed. The Appellate Tribunal ITAT Indore allowed three appeals filed by the assessee for the assessment years 1966-67 to 1968-69. The AAC had dismissed the appeals in limine without proper jurisdiction, leading the ITAT to set aside the orders and direct the appeals to be forwarded to the appropriate appellate authority for disposal.