BALKAR SINGH,HARYANA vs. INCOME TAX OFFICER WARD-1, SIRSA, HARYANA

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ITA 4697/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2013-142 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 held that the appeal was not maintainable before the Delhi benches due to lack of territorial jurisdiction. The assessee was granted liberty to file the appeal before the appropriate benches.

What were the facts?

The assessee filed an appeal before the Delhi benches of the ITAT. The Assessing Officer who framed the assessment was located in Sirsa, Haryana. The assessee's counsel conceded that the appeal was filed before the wrong bench due to territorial jurisdiction.

What were the issues?

The primary issue was the territorial jurisdiction of the Income Tax Appellate Tribunal to hear the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SH. SATBEER SINGH GODARA

For Appellant: Ms. Shuti Khandelwal, Adv. (VC)
Hearing: 02.06.2026Pronounced: 02.06.2026

This assessee’s appeal for Assessment Year: 2013-14, 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/250/2025- 26/1086246790(1), dated 19.02.2026 involving proceedings under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

2 I.T.A. No. 4697/Del/2026 2. Learned counsel submits very fairly during the course of hearing that the assessee’s instant appeal couldn’t have been initiated before the Delhi Benches of the tribunal for want of territorial jurisdiction which is vested with the Chandigarh benches going by “situs” of the Assessing Officer framing assessment herein. She accordingly seeks withdrawal thereof with liberty to file afresh before the above appropriate benches. The Revenue is equally fair in that raising any objection thereto.

3.

This assessee’s appeal is dismissed as withdrawn in above terms subject to all just exception.

Order pronounced in the open court as on 02.06.2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated 15th July, 2026 *GP/Sr.PS* Copy of the order forwarded to: (1) Appellant: (2) Respondent: (3) CIT (4) CIT (Appeals) (5) DR, I.T.A.T. Assistant Registrar

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