GAUTAM GAJABHAI KANJIA,MUMBAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the NFAC, New Delhi dated 25.11.2025 pertaining to A.Y. 2019-20. ITA No. 7712/DEL/2025 [A.Y. 2019-20]
2. At the very outset, we find that the Assessing Officer of the assessee was based in Mumbai and the assessee has filed the instant appeal before the ITAT, Delhi Benches. We find that the Hon'ble Supreme Court in the case of PCIT, Chandigarh Vs. ABC Papers Ltd order dated 18.08.2022 has held that appeals against every decision of the ITAT shall lie only before the High Court within whose juri iction the Assessing Officer who passed the assessment order is situated and accordingly, the juri iction in the impugned case would lie with the ITAT Mumbai Bench.
3. The appeal of the assessee filed before us is accordingly dismissed with liberty given to the assessee to file appeal before the ITAT, Mumbai within 30 days from the date of receipt of this order.
4. In the result, appeal of the assessee in ITA No. 7712/DEL/2025 is dismissed.
The order is pronounced in the open court on 05.12.2025. [MAHAVIR SINGH]

[NAVEEN CHANDRA]
VICE PRESIDENT

ACCOUNTANT MEMBER

Dated: 12th DECEMBER, 2025. VL/

ITA No. 7712/DEL/2025 [A.Y. 2019-20]
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