HARISH CHANDER KATYAL,AGRA vs. ITO,WARD 1(1)(1), AGRA
Facts
The appeal arose from an order of the National Faceless Appeal Centre (NFAC) Delhi, concerning an assessment for AY 2011-12. The assessment order was passed by the Assessing Officer (AO) in Ward 27(2), New Delhi.
Held
The Tribunal held that the jurisdiction of the Tribunal depends on the location of the assessing officer. Since the AO was in New Delhi, the appeal should have been preferred before the Delhi Tribunal, not the Agra Tribunal.
Key Issues
Whether the Agra Tribunal has the jurisdiction to hear an appeal when the Assessing Officer is situated in Delhi, as per the decision in PCIT vs ABC Papers Ltd.
Sections Cited
143(3) of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 179/AGR/2025 (Assessment Year: 2011-12) Harish Chander Katyal, Vs. ITO, 306, Rangjee Heights, Ward-1(1)(1), Nirbhay Nagar, Agra Sikandara, Agra 282 007 (Appellant) (Respondent) PAN: AAGPK9519E Assessee by : Shri Shashi Kumar, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/11/2025 Date of pronouncement 26/11/2025
O R D E R 1. The appeal in ITA No. 179/AGR/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 30.01.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2014 by the Assessing Officer, ITO, Ward- 27(2), New Delhi (hereinafter referred to as ‘ld. AO’).
At the outset, I find that the assessment for the assessment year 2011- 12 has been framed by the ITO, Ward 27(2), New Delhi. Hence the appeal should have been preferred by the Assessee before the Delhi Tribunal and not before Agra Tribunal in view of the decision of the Hon’ble Supreme Court in the case of PCIT vs ABC Papers Ltd reported in 141 taxmann.com 332 (SC) wherein it was held that the Tribunal’s jurisdiction would depend upon the place where the assessing officer is situated. Accordingly, I deem it fit and appropriate to dismiss this appeal in Agra Tribunal for want of jurisdiction with Page | 1
ITA No. 179/AGR/2025 Harish Chander Katyal
liberty given to the Assessee to prefer fresh appeal before the Delhi Tribunal, if so desired and advised, together with a delay condonation petition thereon. With these observations, the grounds raised by the Assessee are hereby dismissed in the above mentioned terms.
In the result, the appeal of the Assessee is dismissed in the above mentioned terms.
Order pronounced in the open court on 26/11/2025.
-Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 26/11/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi
