SH. SONU,FATEHABAD vs. ASSESSMENT UNIT, ITO, DELHI

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1074766340(1), dated
20.03.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
2. It emerges during the course of hearing that the assessee’s relevant assessment juri iction is at Assessee by None
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
24.07.2025
Date of pronouncement
24.07.2025
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Fatehabad (Distt.-Fatehabad), Haryana. And that the CIT(A)/NFAC, Delhi has confirmed the corresponding regular assessment framed by the Assessing Officer on 05.01.2022. It is in this factual backdrop that the assessee has preferred his instant appeal.
3. We invited the learned counsel’s kind attention to the fact that the “situs” of the Assessing Officer is at Fatehabad which comes within the territorial juri iction of Chandigarh benches of the Income Tax Appellate
Tribunal.
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; and more particularly, in light of the fact that the same is directed against the CIT(A)/NFAC, Delhi’s action exercising his juri iction forming subject matter of our apt adjudication. We 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
3 | P a g e benches off the Income Tax Appellate Tribunal; as on 01.10.1997 wherein the assessee’s Fatehabad district is not covered under Delhi benches. We wish to make it 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 but also the Fatehabad district herein stood notified as a district w.e.f. 15.07.1997
and therefore, the same very well stood excluded from Delhi benches juri iction at the time of the foregoing notification as on 01.10.1997. 5. We accordingly dismiss the assessee’s instant appeal for want of territorial juri iction of the Income Tax
Appellate Tribunal, 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.
6. This assessee’s appeal is dismissed in above terms.
Order pronounced in the open court on 24th July, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 24th July, 2025. 4 | P a g e

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