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Facts
The assessee filed an appeal with the ITAT Delhi Bench against an assessment order. The assessee also filed an application for the transfer of the appeal to the ITAT Indore Bench.
Held
The Tribunal held that the appeal, arising from an assessment order by the Assessment Unit, should have been filed before the ITAT Indore. Consequently, the appeal was dismissed for want of jurisdiction.
Key Issues
Jurisdiction of the ITAT Bench to hear the appeal.
Sections Cited
147, 144, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
O R D E R
PER VIMAL KUMAR, JM:
The appeal filed by the Assessee is against order dated 11.07.2025 of National Faceless Appeal Centre, Delhi passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 14.03.2023 of Assessment Unit [hereinafter referred as ‘the AO’] under section 144/147 of the Act for Assessment Year 2018-19.
The application for transfer of appeal to Bench at Indore has been preferred.
The appeal arising out of assessment order dated 14.03.2023 by the Assessment Unit, Income Tax Department ought to have been filed in ITAT, Indore.
So, appeal deserves dismissal for want of jurisdiction with liberty to file appeal before ITAT Indore. Therefore, the application for transfer is dismissed.
In the result, the appeal filed by the assessee is dismissed with liberty to file before ITAT, Indore.
Order is pronounced in the open Court on 09.04.2026.