DEEPAK SURESH SHANDILYA,BHIWANI vs. ITO WARD-1, BHIWANI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals
ITA
Nos.
4382
&
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).
ITA Nos. 4382 & 4383/Del/2025
Deepak Suresh Shandilya
2
4. Faced with this situation, learned counsel submits that Delhi benches of the Income Tax Appellate Tribunal very well have juri iction 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 juri iction 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 juri iction. 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 juri iction 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.
ITA Nos. 4382 & 4383/Del/2025
Deepak Suresh Shandilya
3
6. These assessee’s twin appeals
ITA
Nos.
4382
&
4383/Del/2025 are dismissed in above terms. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 25/08/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 25/08/2025
*Subodh Kumar, Sr. PS*