KARTAR SINGH THROUGH LEGAL HEIR SATNAM SINGH,HARYANA vs. INCOME TAX OFFICER WARD-1, HARYANA

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ITA 4906/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2018-192 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 allowed the assessee's request to withdraw the appeal. The withdrawal was granted with the liberty to file the appeal afresh before the appropriate benches, and any delay in filing the fresh appeal was condoned.

What were the facts?

The assessee filed an appeal before the Delhi Benches of the ITAT for the assessment year 2018-19. During the hearing, the assessee's counsel conceded that the appeal was filed before the wrong bench due to a lack of 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 143(3)

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: Ms. Shurti Khandelwal, Adv
Hearing: 03.06.2026Pronounced: 03.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4906/Del/2026 Assessment Year: 2018-19 Kartar Singh through Legal Vs. Income Tax Officer, Heir Satnam Singh, Ward-1, Sirsa, H. No. 11/1188, Hisar Road, Haryana Sirsa, Haryana PAN: DLFPS7859G (Appellant) (Respondent) Assessee by Ms. Shurti Khandelwal, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 03.06.2026 Date of pronouncement 03.06.2026 ORDER This assessee’s appeal for assessment year 2018-19 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/250/2025-26/1085991009(1), dated 13.02.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. Learned counsel submits very fairly during the course of hearing that the assessee’s instant appeal could not have been

ITA No.4906/Del/2026

initiated before the Delhi Benches of the tribunal for want of territorial jurisdiction, which is vested with Chandigarh benches going by “situs” of the Assessing Officer framing assessment herein. She accordingly seeks withdrawal thereof with a liberty to file afresh before the above appropriate benches. The Revenue is equally fair in not raising any objection thereto. Ordered accordingly with a rider that the delay; if any, caused in institution of the assessee’s fresh appeal to be filed as on date shall stand condoned. 3. This appeal is dismissed as withdrawn in above terms subject to all just exceptions. Order pronounced in the open court on 3rd June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th 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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