RAMESH KUMAR BAGRI vs. INCOME TAX OFFICER, WARD 2 (1), FARIDABAD

Learned counsel for the appellant on the other hand, argued that the assessment order was passed by the National Faceless Assessment Centre, which is situated in Delhi and that apart, Delhi Bench of the Income Tax Appellate Tribunal has decided the appellant’s appeals hence, the appeals shall lie before this Court. 3. Heard. 4. We agree with the submissions made by Mr. Shlok Chandra, learned senior standing counsel for the respondent-Department, in light of the judgment of the Supreme Court in the case of Pr. Commissioner Of Income Tax 1 vs M/S ABC Papers Limited reported in (2022) 447 ITR 1, because citus is as per the seat of the JAO. 5. We, therefore, dispose of these appeals by giving liberty to the appellant to prefer appeal(s) before the High Court of Punjab & Haryana. 6. While disposing of these appeals, we hereby record that these appeals against order of the Tribunal dated 29.08.2025 were instituted by the appellant on 16.02.2026. 7. The Registry is directed to hand over certified copy (if any) filed by the appellant to learned counsel for the appellant. 8. All the appeals along with pending applications, stand disposed of as not maintainable before the Delhi High Court. DINESH MEHTA, J VINOD KUMAR, J APRIL 2, 2026 kk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2026 at 12:59:03