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

It emerges during the course of hearing that the assessee’s relevant assessment jurisdiction is at 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.

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 jurisdiction of Chandigarh benches of the Income Tax Appellate Tribunal.

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; and more particularly, in light of the fact that the same is directed against the CIT(A)/NFAC, Delhi’s action exercising his jurisdiction 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 jurisdiction of various

We accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction 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.