What did the Tribunal hold?

The Tribunal held that the appeal was filed before the wrong jurisdiction (Delhi Tribunal) as the assessment was framed by an officer in Jabalpur. Therefore, the appeal should have been filed before the Jabalpur Tribunal.

The appeal was filed by the Revenue against an order of the NFAC for AY 2017-18. The assessment was framed by the ITO, Ward-1(2), Jabalpur, which was a non-faceless assessment.

What were the issues?

The primary issue was the correct jurisdiction for filing the appeal before the ITAT, given the location of the Assessing Officer and the nature of the assessment.

ITO vs Bijwasan Reality Two Private… | ITAT Delhi 2026

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

For Appellant: Ms. Sunidhi Sharma, Adv (VC)

For Respondent: Shri Mahesh Kumar, CIT(DR)

Hearing: 24/03/2026Pronounced: 24/03/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 6185/Del/2025 (Assessment Year: 2017-18) Income Tax Officer, Vs. Bijwasan Reality Two Pvt. Ltd, New Delhi 124, Thapar House, Janpath, New Delhi (Appellant) (Respondent) PAN: AAOCA1169P Assessee by : Ms. Sunidhi Sharma, Adv (VC) Revenue by: Shri Mahesh Kumar, CIT(DR) Date of Hearing 24/03/2026 Date of pronouncement 24/03/2026

O R D E R PER M. BALAGANESH, AM 1. The appeal in ITA No.6185/Del/2025 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 29.07.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 23.12.2019 by the Assessing Officer, ITO, Ward-1(2), Jabalpur (hereinafter referred to as ‘ld. AO’).

At the outset, we find that the assessment in this case has been framed by Learned Income Tax Officer, Ward 1(2), Jabalpur for the assessment year 2017- 18. This is a non-faceless assessment. Hence the right jurisdiction for the Tribunal would be Jabalpur Tribunal in view of the decision of the Hon’ble Supreme Court in the case of PCIT vs ABC Papers Ltd in Civil Appeal No. 4252,

ITA No. 6185/Del/2025 Bijwasan Reality Two Pvt. Ltd

4253 and 3480 of 2022 dated 18-8-2022. Accordingly, the appeal of the revenue filed with the Delhi Tribunal is hereby dismissed with a liberty given to the revenue to file fresh appeal before Jabalpur Tribunal, if so desired.

In the result, the appeal of the revenue is dismissed in the abovementioned terms.

Order pronounced in the open court on 24/03/2026.

-Sd/- -Sd/- (MAHAVIR SINGH) (M. BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER

Dated: 29/04/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

INCOME TAX OFFICER, NEW DELHI vs. BIJWASAN REALITY TWO PRIVATE LIMITED, NEW DELHI

What did the Tribunal hold?

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