CIT CENTRAL CIRCLE-19, DELHI vs. IDS INFOTECH LTD. , CHANDIGARH

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ITA 839/DEL/2022Status: DisposedITAT Delhi05 June 2026AY 2014-153 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the Assessing Officer was based in Chandigarh and under the jurisdiction of the Punjab and Haryana High Court, the appeals should be adjudicated by the Chandigarh ITAT, not the Delhi ITAT.

What were the facts?

The revenue filed appeals before the Delhi ITAT against orders of the CIT(A), New Delhi. The assessment orders for both years were passed by the ACIT, Circle-5(1), Chandigarh.

What were the issues?

The primary issue was the territorial jurisdiction of the Income Tax Appellate Tribunal to hear appeals when the Assessing Officer is located in a different jurisdiction than the CIT(A) and the appellate tribunal bench.

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD & SMT RENU JAUHRI

Hearing: 22.04.2026Pronounced: 05.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER

ITA No.839 & 840/Del/2022 [Assessment Year: 2014-15 & 2015-16] CIT Vs. M/s. IDS Infotech Ltd. Central Plot No. I-8, Rajiv Gandhi Circle-19 Technology Park, Chandigarh- New Delhi 160003 PAN No.AAACI4364E Appellant Respondent Appellant by Sh. Rajesh Kumar Dhanesta, Sr. DR Respondent by Sh. Deepesh Jain, Advocate Sh. Tavish Verma, Advocate Date of Hearing 22.04.2026 Date of Pronouncement 05.06.2026 ORDER PER C.N. PRASAD, J.M. These two appeals are filed by the revenue against orders of the Ld. CIT(A)-27, New Delhi for the A.Y. 2014-15 and 2015-16.

2.

Ld. Counsel for the assessee at the outset submitted that the assessment orders for both these assessment years were passed by the ACIT, Circle-5(1), Chandigarh and

therefore, the appropriate Tribunal to decide these appeals is Chandigarh Tribunal and not the Delhi Tribunal.

3.

Ld. DR submitted that since the appeals of the assessee were disposed of by the Ld. CIT(A) at Delhi revenue had filed these appeals before this Tribunal and therefore, they may be transferred to Chandigarh Tribunal for adjudication.

4.

Heard rival contentions and perused the assessment orders passed in these cases. On perusal of the assessment orders we observed that the assessments were completed by the Assistant Commissioner of Income Tax, Circle – 5 (1), Chandigarh. Since the AO is placed in Chandigarh and the AO is under the jurisdiction of the Hon’ble High Court State of Punjab and Haryana, the jurisdiction of Tribunal for adjudicating these appeals lies with ITAT, Chandigarh and not with ITAT, Delhi in view of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. M/s. ABC Papers Ltd. (447 ITR 1).

5.

Thus, respectfully following the decision of the Hon’ble Supreme court these two appeals are dismissed as not maintainable in Delhi Benches of the ITAT. However, we give liberty to the revenue to file appeals before the ITAT in Chandigarh, if so advised.

6.

In the result, both these appeals filed by the revenue are dismissed in limine as not maintainable.

Order pronounced in the open court on 05.06.2026.

Sd/- Sd/-

[RENU JAUHRI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:05.06.2026

NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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