2025 (11) TMI 2064

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....nt A B C D E F 1 WTA No. 5 / Chny 1 2025 2008-09 Shri K.R.Jagannathan, No.4, Krishna Street, T.Nagar, Chennai-600 017. [PAN: AHMPJ0881H] DIN & Order No.ITBA / APL / S / 23 / 2025-26 / 1076991020(1) dated 13.06.2025 Income Tax Officer, International Taxation Ward- 1(2), Chennai. 2 WTA No. 6 / Chny / 2025 2009-10 DIN & Order No.ITBA / APL / S / 23 / 2025-26 / 1076990784(1) dated 13.06.2025   2.0 Both the appeals of the assessee vide ITA Nos. WTA-5/2025 and WTA-6/2025 contain a common controversy concerning jurisdiction of CIT(A) to adjudicate the appeals and hence for the purpose of convenience were heard together and are being adjudicated by this common order. 3.0 At the outset....

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....Appeal Centre and its four Regional Faceless Appeal Centres, including those approved in the Board's letter in F.No.278/M-44/2018-ITJ dated 1st October, 2018, therefore, Board's letter of even number dated 1st October, 2018 needs to be revised. 2. Accordingly, in supersession of Board's letter in F.No.278/M- 44/2018-ITJ dated 1st October, 2018, approval of the Board is hereby granted for notifying following Commissioners of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, in respective Principal Chief Commissioner or Income- tax regions/charges, as per the table below: - SI. No. Principal Chief Commissioner of Income-....

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....t Bengal & Sikkim Commissioner of Income-tax (Appeals)-20, Kolkata 19 International Taxation Commissioner of Income-tax (Appeals)-42, Delhi 5. In light of above, I am directed to convey that necessary notification to this effect may kindly be issued by Principal Chief Commissioners of Income-tax. Further, a copy of the notification may kindly be forwarded to this office for records. 6. This approval shall be deemed to have come into force on 25th September 2020 or on the date of creation of post in column C of table in para 2 supra, whichever is later. 7. This issues with the approval of Member (Audit & Judicial), Central Board of Direct Taxes, New Delhi...." 6.0 It is the case of the assessee that ....