ANIL TUTEJA,FATEHABAD vs. PR.CIT, ROHTAK

Heard both the parties at length. Case file perused.

It emerges during the course of hearing that the assessee’s relevant assessment juri iction is at Fatehabad (distt. Fatehabad), Haryana. And that the learned PCIT, Rohtak has treated the corresponding regular assessment framed in his case on 30.01.2021 as an erroneous one causing prejudice to Anil Tuteja 2 the interest of the Revenue. 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 juri iction 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 juri iction to entertain this assessee’s instant appeal; and more particularly, in light of the fact that the same is directed against the PCIT, Rohtak’s action exercising his section 263 revision 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 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 Anil Tuteja 3 from Delhi benches juri iction at the time of the foregoing notification as on 01.10.1997. 6. 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.

This assessee’s appeal is dismissed in above terms. Order Pronounced in the Open Court on 13/05/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member