2025 (8) TMI 519 - AT - Income Tax

Appeals dismissed for lack of jurisdiction; appeals must be filed before ITAT Bengaluru as per jurisdiction rules

The ITAT Visakhapatnam dismissed the appeals for lack of jurisdiction, holding that the appeals should have been filed before ITAT Bengaluru since the ... Jurisdiction of the Hon’ble ITAT Bengaluru v/s Visakhapatnam - faceless appeal orders were passed by the Addl./JCIT-1, Visakhapatnam - assessee is based in Mangaluru, Karnataka State - HELD THAT:- As submitted by the Ld. DR, the assessee ought to have filed these appeals before the ITAT, Bengaluru even though the Addl./JCIT-1, Visakhapatnam, being the first appellate authority has passed the orders, as the assessee originally belongs to Mangaluru, Karnataka State. Therefore, we find merit in the submissions of the DR and we hereby dismiss these appeals as out of jurisdiction of this Tribunal. It is ordered accordingly. The Appellate Tribunal (ITAT Visakhapatnam) dismissed the assessee's appeals for AYs 2014-15 and 2016-17, filed against orders under section 143(3) read with section 147 of the Income Tax Act, 1961. The key issue was jurisdiction: although the first appellate orders were passed by Addl./JCIT-1, Visakhapatnam, the assessee is based in Mangaluru, Karnataka, placing it under the jurisdiction of ITAT Bengaluru. The Tribunal held that 'the assessee ought to have filed these appeals before the ITAT, Bengaluru,' and thus dismissed the appeals as 'out of jurisdiction of this Tribunal.' Additionally, the assessee had failed to issue Form No.5 under the Vivad-Se-Viswas Scheme, 2020, due to non-payment of tax dues. No representation was made by the assessee at hearing. The appeals were dismissed accordingly.