RIKHAB CHAND JAIN,INSIDE MADAR GATE vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

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ITA 1340/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2016-173 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 noted the assessee's request to file a fresh appeal before the Jaipur Bench. Consequently, the Tribunal dismissed the current appeal with the liberty for the assessee to file a fresh appeal before the appropriate bench.

What were the facts?

The assessee filed an appeal before the Delhi ITAT Bench, but later realized it was a clerical mistake and the appeal should have been filed before the Jaipur ITAT Bench. The assessee requested a transfer of the appeal.

What were the issues?

The primary issue was the incorrect filing of the appeal before the wrong ITAT bench due to a clerical error and the subsequent request for transfer or dismissal.

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”, DELHI

Before: SH. SUDHIR KUMAR & SH. NAVEEN CHANDRA

Hearing: 02/06/2026Pronounced: 24/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SH. SUDHIR KUMAR JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER

ITA No.1340/DEL/2026 Assessment Year: 2016-17 Rikhab Chand Jain Vs. Assessment Unit Inside Madar Gate Ajmer Income Tax Department Rajasthan-305006 NFAC New Delhi PAN No. ABDPJ6238R (APPELLANT) (RESPONDENT)

Appellant by None Respondent by Sh. Sangeet Bansal, Sr. DR

Date of hearing: 02/06/2026 Date of Pronouncement: 24/06/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of

the National Faceless Appeal Centre (NFAC) Delhi [hereinafter

referred to as “Ld. NFAC)”] vide order dated 05-11-2025

pertaining to A.Y. 2016-17, arising out the assessment order

dated 26-03-2022 passed u/s.147/144 of the Act.

2.

The assessee has moved the application to transfer the

appeal. In the application the assessee stated that due to

clerical mistake and over sight the ITAT Bench was mentioned

as Delhi instead of Jaipur. Thus, the assessee prayed that the appeal be transferred to the ITAT Jaipur Bench.

3.

We have heard the Ld. DR and perused the material

available on record. Ld. DR submitted that the assessee

may file the fresh appeal before the tribunal himself and

this appeal should be dismissed. Since the assessee wants

to file the appeal before the Income Tax Tribunal, Jaipur

Bench, therefore, this appeal deserve to be dismissed as

withdrawn with the liberty to the assessee to file a fresh

appeal before the ITAT, Jaipur Bench, if so desire, in

accordance with law. We hold and direct accordingly.

4.

In the result, the appeal of the assessee is dismissed in

the very aforesaid terms.

Order pronounced in the open court 24.06.2026.

Sd/- Sd/- (NAVEEN CHANDRA) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER SR BHATNAGGAR Date: 24.06.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI

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