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Facts
The assessee filed two appeals for Assessment Years 2010-11 and 2012-13. The issue before the tribunal was the territorial jurisdiction of the Delhi benches to hear the appeals, given that the Assessing Officer's 'situs' was in Vapi, Gujarat.
Held
The Tribunal held that the 'situs' of the Assessing Officer determines the territorial jurisdiction. Relying on the Tribunal's Standing Order and a Supreme Court decision, the Delhi benches were found to lack jurisdiction.
Key Issues
Whether the Delhi benches of the Income Tax Appellate Tribunal have territorial jurisdiction to entertain appeals when the Assessing Officer's 'situs' is outside Delhi?
Sections Cited
147, 144
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Deepak Suresh Shandilya, Vs Income Tax Officer, Vill. Lohani (53), Bhiwani, Ward-1, Haryana-127021 Bhiwani, Haryana-127021 (APPELLANT) (RESPONDENT) PAN No. BWEPS8576C Assessee by: Sh. Vijay Kumar Singla, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER
These assessee’s twin appeals & 4383/Del/2025, for Assessment Years 2010-11 and 2012-13, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070936639(1) & 1070936931(1) dated 05.12.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges during the course of hearing that “situs” of the assessee’s Assessing Officer framing regular assessments herein is at Vapi (Gujarat).
Faced with this situation, learned counsel submits that Delhi benches of the Income Tax Appellate Tribunal very well have jurisdiction to entertain this assessee’s instant appeal. I find no merit in the assessee’s instant arguments in light of this tribunal’s STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 defining territorial jurisdiction of various benches of the Income Tax Appellate Tribunal; as on 01.10.1997 wherein “situs” of the assessee’s Assessing Officer is not covered under Delhi benches jurisdiction. It is made clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance but also PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) has decided the very issue against the assessee.
I accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi benches, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand condoned. Ordered accordingly.