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Facts
The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals). The appeal was wrongly filed with the ITAT, Agra Bench, instead of the ITAT, Delhi Benches. The Assessing Officer is located in Ghaziabad.
Held
The territorial jurisdiction for filing an appeal is determined by the location of the Assessing Officer, not the assessee's place of business or residence. This principle has been reinforced by the Supreme Court.
Key Issues
Whether the appeal was filed before the correct ITAT bench based on territorial jurisdiction.
Sections Cited
143(3), Rule 4 of the standing order under Income Tax (Appellate Tribunal) Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI S. RIFAUR RAHMAN
The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), [“ADDL/JCIT(A)” for short]-1, Nasik dated 27.06.2025 for the Assessment Year 2017-18.
At the time of hearing, it was brought to my notice that the present appeal has wrongly been filed with ITAT, Agra Bench, whereas the territorial jurisdiction to file this appeal lies with ITAT, Delhi Benches, New Delhi, as the Assessing Officer is located at Ghaziabad while passing the assessment order u/s. 143(3) of the Act dated 20.10.2019.
As per Rule 4 of the standing order under Income Tax (Appellate Tribunal) Rules, 1963, the ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer. Hon’ble Supreme Court, in PCIT v. ABC Papers Ltd., (2022) 289 Taxman 150/ 447 ITR 1(SC), has reinforced this principle by holding that the territorial jurisdiction is determined on the basis of the situs of the Assessing Officer.
Accordingly, the present appeal is dismissed with liberty to the assessee, if so advised, to file the same in ITAT, New Delhi for redress.
In the result, the appeal filed by the assessee is dismissed in the above terms.