What did the Tribunal hold?

The Tribunal held that the seat of the Assessing Officer determines the jurisdiction of the Tribunal Benches. Therefore, the Delhi Bench could not exercise jurisdiction over this case.

The Revenue filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals). The assessee argued that the appeal was not maintainable before the Delhi Bench as the Assessing Officer was located in Dehradun.

What were the issues?

The primary issue was the territorial jurisdiction of the Income Tax Appellate Tribunal Bench based on the location of the Assessing Officer.

DCIT vs J K Print Packs, Dehradun | ITAT Delhi 2026

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

Hearing: 13.05.2026Pronounced: 26.05.2026

P a g e | 1 ITA No.40/Del/2026 JK Print Packs (AY: 2016-17)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI

BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER

ITA No. 40/Del/2026 (Assessment Year: 2016-17)

DCIT, Central Circle-29 Vs. JK Print Packs Room No. 322 ARA C 14 17 Sara Industrial Centre, Jhandewalan Extn. Area Estate Shankerpur New Delhi – 110055 Hakumatpur Dehradun Uttarakhand – 248197 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHFJ6809P Appellant .. Respondent

Appellant by : Sh. Tarun Chanana, Adv. Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 13.05.2026 Date of Pronouncement 26.05.2026

O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the revenue against the order dated 15.09.2025 of the Ld. Commissioner of Income Tax (Appeals)-30, New

P a g e | 2 ITA No.40/Del/2026 JK Print Packs (AY: 2016-17) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) DIN No : ITBA/APL/M/250/2025-26/1080738238(1) arising out of the order dated 28.12.2018 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ACIT, Circle -1(1)(1) for AY: 2016-17.

At the time of hearing ld. Counsel has pointed out that the appeal of the department is not maintainable before this Bench and our attention was drawn to the assessment order wherein the assessing officer is mentioned to be office of Assistance Commissioner of Income Tax, Circle-1(1)(1) Dehradun. As it is submitted by the assessee that the seat of assessing officer determines the jurisdiction of Benches of this Tribunal for which reliance is placed on the decision in PCIT Vs. ABC Papers Ltd. (2022) 289 taxmann.com 150 (SC).

We are of the considered view that only for the reason that the case was transferred from ACIT, Chandigarh, Circle-3(1) to DCIT, Dehradun during

P a g e | 3 ITA No.40/Del/2026 JK Print Packs (AY: 2016-17) the assessment year the Benches at Delhi cannot exercise jurisdiction. The appeal accordingly is dismissed with liberty to file afresh, if so advised.

Order pronounced in the open court on 26.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26.05.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 29 NEW DELHI, DELHI vs. J K PRINT PACKS, DEHRADUN

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