M/S DOUBLE TREE BY HILTON HOTEL,AGRA (A UNIT OF ARCHER HOSPITALITY PRIVATE LIMITED),TAJNAGRI, AGRA vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), KANPUR, KANPUR

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ITA 7233/DEL/2025Status: DisposedITAT Delhi30 April 2026AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Delhi Benches of the ITAT do not have territorial jurisdiction to decide the appeal, as the assessee's regular assessment jurisdiction is at Agra. This is based on the Tribunal's Standing Order and a Supreme Court decision emphasizing the 'situs' of the Assessing Officer.

What were the facts?

The assessee filed an appeal before the ITAT Delhi Bench for assessment year 2016-17. The assessee did not appear for the hearing, and the appeal was proceeded ex-parte. A delay of 8 days in filing the appeal was condoned.

What were the issues?

The primary issue was the territorial jurisdiction of the ITAT Delhi Bench to hear the appeal, given the assessee's assessment jurisdiction was in Agra.

Which sections of the Income-tax Act were involved?

Section 271C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 06.04.2026Pronounced: 30.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.7233/Del/2025 Assessment Year: 2016-17 M/s. Double Tree by Hilton Vs. Additional Commissioner Hotel, Agra (a unit of Archer of Income Tax (TDS), Hospitality Pvt. Ltd.), Kanpur BH-1 & BH-2, Phase-2, Tajnagri, Agra PAN: AAGCA0331B (Appellant) (Respondent) Assessee by None Department by Sh. Om Prakash, Sr. DR

Date of hearing 06.04.2026 Date of pronouncement 30.04.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, 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/250/2025-26/1079951235(1), dated 25.08.2025 involving proceedings under section 271C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.7233/Del/2025

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. 2. Delay of 8 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. It emerges at the outset during the course of hearing that there arises the first and fundamental issue of this tribunal’s Delhi benches’ jurisdiction itself since the assessee’s regular assessment jurisdiction is at Agra. 5. Faced with this situation, we hereby quote this Tribunal’s STANDING ORDER UNDER INCOME TAX APPELLATE TRIBUNAL RULES, 1963 settling the instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction.

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ITA No.7233/Del/2025

6.

Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 has verbatim adopted the “situs” of the Assessing Officer framing assessment and, therefore, we conclude that their lordships’ detailed analysis would apply mutatis mutandis herein as well. 7. We accordingly conclude that Income Tax Appellate Tribunal’s Delhi benches do not have territorial jurisdiction to decide the assessee’s instant appeal, subject to a rider that it shall indeed be at liberty to institute a fresh appeal, if so advised, before the appropriate benches and delay caused therein as on date, shall stand condoned. 8. This assessee’s appeal is dismissed in above terms. Order pronounced in the open court on 30th April, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30th April, 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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