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Facts
The assessee filed an appeal before the Delhi Benches of the Tribunal, but later realized that the appeal was wrongly filed as the assessee is a resident of Indore and jurisdiction lies with the Indore Bench. The assessee sought to withdraw the appeal from the Delhi Benches.
Held
The Tribunal dismissed the appeal filed before the Delhi Benches as not maintainable. Liberty was granted to the assessee to file a fresh appeal before the Indore Bench, with the limitation period to be reckoned from the date of service of the order.
Key Issues
Whether the appeal was filed before the correct bench and the implications of filing an appeal in the wrong jurisdiction.
Sections Cited
253(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 25.09.2025, for Assessment Year 2013-14.
The assessee has filed an application dated 03.12.2025 stating as under: The present appeal has been wrongly filed before the Delhi Benches of the Tribunal. The assessee is resident of Indore, Madhya Pradesh, hence, jurisdiction lies with the Indore Bench of the Tribunal. While filing appeal electronically the jurisdiction was wrongly selected as Delhi. In view of the above submissions, the present appeal
Liberty is granted to the assessee to file fresh appeal before the Income Tax Appellate Tribunal, Indore Bench. The limitation for filing of fresh appeal u/s.253(3) of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) shall be reckoned from the date of service of this order. The Appeal Fees, if already filed by the assessee need not be filed again.
In the result, appeal of the assessee is dismissed with liberty aforesaid.
Order pronounced in the open court on Wednesday the 17th day of December, 2025.