PALLAVI JAIN, DELHI,DELHI vs. JAO THE INCOME TAX OFFICER WARD-28(1), DELHI, DELHI

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ITA 1192/DEL/2026Status: DisposedITAT Delhi12 May 2026AY 2020-20213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that it did not have territorial jurisdiction to decide the appeal as the situs of the Assessing Officer is the decisive factor. The assessee was granted liberty to file a fresh appeal before the appropriate bench.

What were the facts?

The assessee's appeal for AY 2020-21 was filed before the Delhi Bench of the ITAT. The assessee was regularly assessed by the ITO, Ward-3, Patiala, and her jurisdiction was later transferred to ITO, Ward-70(1), Delhi.

What were the issues?

The key legal issue was the territorial jurisdiction of the Income Tax Appellate Tribunal based on the location of the Assessing Officer's office.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: CA Sh. Kaushal Chopra, CA
Hearing: 12.05.2026Pronounced: 12.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1192/Del/2026 Assessment Year: 2020-21 Ms. Pallavi Jain, Vs. JAO the Income Tax Officer, A-136, First Floor, NW Ward-28(1), Friends Colony, S.O. Zakir Delhi Nagar, S.O. South East, Delhi PAN: ACVPJ2314F (Appellant) (Respondent) Assessee by Sh. Sudhir Sehgal, CA Sh. Kaushal Chopra, CA Department by Sh. Choudhary N.C. Roy, Sr. DR Date of hearing 12.05.2026 Date of pronouncement 12.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, 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/250/2025-26/1084235171(1), dated 30.12.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.1192/Del/2026

Heard both the parties. Case file perused. 2. It transpires during the course of hearing that we hardly need to delve into the relevant factual matrix at length herein. This is for the precise reason that the assessee/appellant is stated to be regularly assessed before the ITO, Ward-3, Patiala as on the date of the assessment order passed on 14.01.2025. We are further informed that her assessment jurisdiction has thereafter been transferred to the ITO, Ward -70(1), Delhi vide order dated 19.05.2025. 3. 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.1192/Del/2026

4.

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. 5. 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 she 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. 6. This assessee’s appeal is dismissed in above terms. Order pronounced in the open court on 12th May, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20th May, 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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