MAYUR JOITKUMAR JAIN,MUMBAI CENTRAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 20(2), MUMBAI, LAL BAUG
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1081304407(1) dated 29.09.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that “situs” of the assessee’s Assessing Officer framing regular assessment is in Mumbai as he is stated to have been assessed at Mumbai by the learned ACIT, Circle-20(2), Mumbai.
Faced with this situation, learned counsel submits that Delhi benches of the Income Tax Appellate Tribunal very well have juri iction to entertain this assessee’s instant appeal; Mayur Joitkumar Jain
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and more particularly, in light of the fact that the same is directed against the CIT(A)/NFAC, Delhi’s lower appellate order. I find no merit in the assessee’s instant arguments in light of this tribunal’s STANDING ORDER UNDER INCOME-TAX
(APPELLATE
TRIBUNAL)
RULES,
1963
defining territorial juri iction of various benches of the Income Tax Appellate
Tribunal; as on 01.10.1997 wherein “situs” of the assessee’s
Assessing
Officer is not covered under Delhi benches juri iction. We wish to make it clear here that not only para 4
of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance. We further quote PCIT Vs. ABC Paper Ltd.
(2022) 447 ITR 1 (SC) deciding the very issue against the assessee.
We accordingly dismiss the assessee’s instant appeal for want of territorial juri iction of the Income Tax Appellate Tribunal, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand condoned. Ordered accordingly. Mayur Joitkumar Jain
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6. This assessee’s appeal is dismissed in above terms.
Order Pronounced in the Open Court on 24/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 05/01/2026
*Subodh Kumar, Sr. PS*