RASHTRIYA SHIKSHAK KALYAN PRATISTHAN,BIKANER vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

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ITA 2406/DEL/2026Status: DisposedITAT Delhi30 July 2026AY 2019-202 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the larger interest of justice. The assessee's counsel requested to withdraw the appeal as it was filed before the wrong bench, and the Department had no objection.

What were the facts?

The assessee filed an appeal before the ITAT, Delhi Bench for AY 2019-20. There was a delay of 310 days in filing the appeal. The assessee's counsel submitted that the appeal was filed before the wrong bench and requested to withdraw it.

What were the issues?

The primary issue was the territorial jurisdiction of the appeal. The assessee sought to withdraw the appeal due to filing it before the incorrect ITAT bench.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Mr. Rajendra Jain, Adv
Hearing: 16.07.2026Pronounced: 16.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2406/Del/2026 Assessment Year: 2019-20 Rashtriya Shikshak Kalyan Vs. Commissioner of Income Tax Pratisthan, (Appeals), Directorate of Secondary Delhi Education Department, Lalgarh Campus, Bikaner, Rajasthan PAN: AADTR3284L (Appellant) (Respondent) Assessee by Mr. Rajendra Jain, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 16.07.2026 Date of pronouncement 16.07.2026 ORDER This assessee’s appeal for assessment year 2019-20, 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/250/2024-25/1073368047(1), dated 17.02.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.2406/Del/2026

2.

Delay of 310 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. Learned counsel submits that the instant appeal has been filed inadvertently before ITAT, Delhi Benches, whereas the territorial jurisdiction in the matter lies with ITAT, Jodhpur Bench. Therefore, he wants to withdraw the instant appeal. The learned departmental representative has no objection to the withdrawal of the instant appeal. 4. This assessee’ appeal is dismissed as withdrawn. Order pronounced in the open court on 16th July, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 30th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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