2026 (4) TMI 1915

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....t the outset, it is noted that both the Miscellaneous Applications are identical for AYs 2008-09 & 2009-10; and hence, facts for AY 2008-09 are taken as the lead case, result of which, will be followed for AY 2009 10. 3. Brief facts relating to AY 2008-09 are that the assessee is a non resident Indian whose wealth assessment got reopened under the Wealth Tax Act, 1957 (hereinafter referred to as 'WT Act')1957, pursuant to which, assessee filed Wealth Tax returns declaring net wealth of Rs.6,14,26,210/- on 14.01.2016 which culminated in the Wealth Tax assessment u/s.16(3) r.w.s.17 of the WT Act by making an addition to the tune of Rs.8,27,65,629/- by order dated 24.03.2016. Aggrieved, the assessee is noted to have filed appeals before the....

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.... CIT(A)-31, Delhi did not have any rightful jurisdiction to adjudicate. It is settled principle of law that availability of a rightful legal jurisdiction is sina qua non for any quasi-judicial authority. We have noted that, in terms of CBDT circular dated 07.04.2021 supra, in the instant case, the CIT(A)-31, Delhi did not possess any rightful legal jurisdiction over the dispute of the assessee. The appellate dispute ought to have been adjudicated by CIT(A)-18, Chennai. Accordingly, we are of the considered view that the appellate orders dated 13.06.2025 for AY 2008-09 and 2009-10 passed u/s 23 of wealth tax Act 1957 are invalid orders and therefore hereby declared as null and void. Consequently, we quash the impugned appellate orders and al....

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....e, we find substance in the Miscellaneous Applications preferred by the assessee and hence, we modify the impugned order of the Tribunal by remitting the appeals preferred by the assessee [against the Wealth Tax order by the Wealth Tax Officer, International Taxation-1(2), Chennai, dated 24.03.2016 for AY 2008-09 & order dated 25.11.2016 for AY 2009-10] back to the file of the Ld. CIT(A)-18, Chennai, with a direction to adjudicate the grounds of appeal raised by the assessee in its appeal. The Ld. CIT(A)-18, Chennai to adjudicate grounds of appeal in accordance to law after hearing the assessee. For taking such a course of action we rely on the decision of the Hon'ble Karnataka High Court in the case of G. Lalanatha Reddy v. ACIT reported i....