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Facts
The assessee's appeal for AY 2016-17 arose against an order framed by the National e-Assessment Centre, Delhi. The assessment involved proceedings under sections 143(3) r.w.s. 144C(13), 143(3A) & 143(3B) of the Income-tax Act, 1961. The assessee did not appear for the hearing.
Held
The Tribunal noted that the assessee's relevant assessment jurisdiction is at Noida. Citing a Standing Order, it was established that Noida falls under the territorial jurisdiction of the Delhi benches of the Tribunal. Therefore, the Agra bench lacked territorial jurisdiction.
Key Issues
The primary issue was whether the Income Tax Appellate Tribunal, Agra bench had the territorial jurisdiction to hear the appeal, considering the assessment was conducted in Noida.
Sections Cited
143(3), 144C(13), 143(3A), 143(3B)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2016-17, arises against the National e-Assessment Centre, Delhi’s DIN and order no. ITBA/AST/S/143(3)/2020-21/1032092639(1) dated 31.03.2021 framed in consequence to the Dispute Resolution Panel (“DRP”)-2, Delhi’s directions dated 24.12.2020, involving proceedings under sections 143(3) r.w.s. 144C(13), 143(3A) & 143(3B) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. We, accordingly, proceeded ex parte against the assessee.
It emerges during the course of hearing that the assessee’s relevant assessment jurisdiction is at Noida. Learned CIT(DR) invites attention to the fact that the “situs” of the Assessing Officer herein is at “Noida” which comes within the territorial jurisdiction of Delhi benches of tribunal in light of this tribunal’s STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 defining territorial jurisdiction of various benches of the Income Tax Appellate Tribunal; as on 01.10.1997 wherein Gautam Budh Nagar district comes under Delhi Benches only. We wish to make it clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer”.
We accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Agra with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand condoned.
Ordered accordingly.
This assessee’s appeal is dismissed in above terms. Order pronounced in the open court on 11THFebruary, 2025.