What did the High Court hold?

The Delhi High Court allowed the Revenue's application to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to approach the appropriate High Court.

The Revenue filed an appeal before the Delhi High Court challenging an ITAT order for AY 2012-2013. The Assessing Officer who framed the assessment order was located outside the territorial jurisdiction of the Delhi High Court.

What were the issues?

The primary issue was the territorial jurisdiction of the High Court to hear the appeal, given the location of the Assessing Officer.

PCIT vs M/S Avantha Realty Ltd | Delhi High Court 2023

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 236/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel.

versus

M/S AVANTHA REALTY LTD

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

21.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 19773/2023 1. Allowed, subject to just exceptions. CM APPL. 19774/2023 [Application filed on behalf of the appellant seeking condonation of delay of 200 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/assessee, there is a delay of 200 days. 2. For the reasons given in the application, the delay is condoned. 3. The application is disposed of. ITA 236/2023 4. This appeal concerns Assessment Year (AY) 2012-2013. ITA 236/2023

page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:16:21

Via this appeal challenge is laid to the order dated 25.10.2021 passed by the Income Tax Appellate Tribunal [in short, “ITAT”]. 6. Mr Sanjay Kumar, Sr. Standing Counsel, who appears on behalf of the appellant/revenue, says that since the Jurisdictional Assessing Officer (JAO) who framed the assessment order is located outside the territorial jurisdiction of this court, he has instructions to withdraw the above- captioned appeal, with liberty to approach the appropriate High Court. 7. Accordingly, the appeal is dismissed as withdrawn, with liberty to the appellant/revenue to approach the appropriate High Court, albeit, as per law.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

APRIL 21, 2023 / tr

Click here to check corrigendum, if any

ITA 236/2023

page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:16:21

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S AVANTHA REALTY LTD

What did the High Court hold?

What were the facts?

What were the issues?

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