RAKESH GARG,INDORE vs. ITO 4(3), INDORE

आयकर अपीलीय अधिकरण
धिल्ली पीठ “एस एम सी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “SMC”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER
आअसं.7360/धिल्ली/2025 (नि.व. 2013-14)
Rakesh Garg,
C-4/5, Shivkripa Colony, Sajan Nagar Road,
Opp. SBI, Prakash Nagar, Indore, Madhya Pradesh 452001
PAN: AECPG-7302-K

...... अपीलार्थी/Appellant
बिाम Vs.

Income Tax Officer, Ward-4(3),
Main Building, Indore, Madhya Pradesh 452001

..... प्रनिवादी/Respondent

अपीलार्थी द्वारा/Appellant by : None
प्रधििािीद्वारा/Respondent by : Shri Keshav Kishore Aanad, Sr. DR

सुिवाई की निथर्थ/ Date of hearing

:
17/12/2025

घोषणा की निथर्थ/ Date of pronouncement
:
17/12/2025

आदेश/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. 2. 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, juri iction lies with the Indore Bench of the Tribunal. While filing appeal electronically the juri iction was wrongly selected as Delhi. In view of the above submissions, the present appeal

2
filed by the assessee is dismissed as not maintainable before the Delhi Benches of the Tribunal.
3. 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.
4. In the result, appeal of the assessee is dismissed with liberty aforesaid.
Order pronounced in the open court on Wedne ay the 17th day of December, 2025. (VIKAS AWASTHY)

न्यानयक सदस्य/JUDICIAL MEMBER
धिल्ली/Delhi, ददिांक/Dated 17/12/2025

NV/-
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT/CIT(A)
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, धिल्ली
5. गार्ड फाइल/Guard file.

BY ORDER,
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(Asstt.