HET RAM,CHURU vs. ASSESSMENT UNIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeals were wrongly filed before the Delhi Bench due to a lack of jurisdiction. The Tribunal dismissed the appeals but granted the assessee liberty to file them before the correct jurisdictional Bench.
What were the facts?
The assessee filed appeals against orders of the National Faceless Appeal Centre (NFAC) before the ITAT Delhi Bench. The assessee's jurisdiction lies with the ITAT Jodhpur Bench, and the appeals were inadvertently filed with the Delhi Bench.
What were the issues?
Whether the ITAT Delhi Bench has the territorial jurisdiction to adjudicate appeals when the assessee's jurisdictional Assessing Officer and the relevant ITAT Bench are located elsewhere.
Which sections of the Income-tax Act were involved?
Section 147,Section 144,Section 270A,Section 272A,Section 271B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN
O R D E R PER BENCH: The instant appeals, filed by the assessee, are directed against separate orders all dated 04.03.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of separate orders of RJN-W-(107)(91), under Section(s) 147 r.w.s. 144; 270A; 272A & 271B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), respectively, for the assessment year 2018- 19. All these appeals were taken up together and are being disposed of by a common order for the sake of convenience.
At the outset the Learned Counsel, appearing on behalf of the assessee, submitted that the taxpayer’s jurisdiction lies with “ITO WD 1, Churu, Rajasthan”, 4147, 4148 & 4149/Del/2025 which falls under the territorial jurisdiction of ITAT, Jodhpur. However, inadvertently, the instant appeals have been wrongly filed with ITAT, Delhi Benches. A written representation dated 04.12.2025 has also been filed to this effect, as reproduced herein below:
“To The Hon ble Members, Income Tax Appellate Tribunal, Bench "G", New Delhi Request for Transfer of Appeal (Α.Υ. Subject: 2018-19) PAN: BUYPR934211 | Appellant: Shri Het Ram Respected Sir/Madam, 1. CA Mohit Soni, Authorized Representative of the appellant Shri Het Ram, most respectfully submit this application requesting transfer of the above-mentioned appeal from the Hon'ble ITAT Delhi Bench to the Hon'ble ITAT Jodhpur Bench The appeal was nadvertently filed with the Delhi Bench due to an error in Form 36, wherein the jurisdictional officer was mistakenly mentioned as Assessment Unit, Income Tax Department, New Delhi This incorrect mention led to the automatic filing of the appeal in Delhi However, the appellant's jurisdictional Assessing Officer is located in Churu, Rajasthan, which falls under the territorial jurisdiction of the Hon'ble ITAT Jodhpur Bench. Accordingly, the matter is required to be adjudicated by the Hon'ble ITAT Jodhpur Bench. A revised Form 36 correcting the jurisdictional details has already been submitted before the Registry In view of the above facts, it is humbly prayed that the Hon'ble Bench may kindly order the transfer of Appeal No. ITA 4146/DE1/2025 to the Hon'ble ITAT Jodhpur Bench for proper adjudication as per jurisdiction I shall remain prateful for your kind consideration Respectfully submitted (CA Mohit Soni) Authorized Representative Date: 04-12-2025 Place: New Delhi.”
4147, 4148 & 4149/Del/2025 3. Having regard to the fact that the instant appeals have been wrongly filed before ITAT Delhi Benches, having no jurisdiction as contended by the assessee in his representation dated 04.12.2025, which has further been confirmed by the Learned DR that the taxpayer’s jurisdictional Assessing Officer is located at Churu, Rajasthan, falling under the territorial jurisdictional of ITAT, Jodhpur Bench, these appeals are dismissed due to lack of valid jurisdiction. However, for proper adjudication of the matter, the assessee would be at liberty to file appeals before the jurisdictional Bench of the ITAT. Ordered accordingly.
In the result, assessee’s appeals in 4147, 4148 & 4149/Del/2025 are dismissed.
Order pronounced in open court on 04.12.2025.
More judgments on Section 147
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- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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