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

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ITA 7712/DEL/2025Status: DisposedITAT Delhi12 December 2025AY 2019-20Bench: SHRI MAHAVIR SINGH, VICE PRESIDENT, SHRI NAVEEN CHANDRA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that, based on the Supreme Court's decision in PCIT, Chandigarh Vs. ABC Papers Ltd, appeals should be filed before the ITAT within whose jurisdiction the Assessing Officer is situated.

What were the facts?

The assessee filed an appeal before the ITAT, Delhi Benches, challenging an order by the NFAC. The Assessing Officer who passed the original assessment order was based in Mumbai.

What were the issues?

Jurisdiction of the Income Tax Appellate Tribunal (ITAT) for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA

For Appellant: Shri Tapan Sanghvi, AR [Virtual]
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 05.12.2025Pronounced: 05.12.2025

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

1.

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. 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 jurisdiction the Assessing Officer who passed the assessment order is situated and accordingly, the jurisdiction 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. dismissed.

The order is pronounced in the open court on 05.12.2025.

Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated: 12th DECEMBER, 2025.

VL/

Page 2 of 3 Sl PARTICULARS DATES No.

1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S.

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