RAMESH GUPTA ,CHENNAI vs. ITO , WARD 30 (4) , DELHI

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless

At the outset, the ld.counsel for the assessee informed that the assessee Shri Ramesh Gupta expired on 04.01.2024 due to heart stroke. He filed details of legal heirs which are as under:- 1. Chandra Gupta-Spouse 2. Kavitha – Daughter 3. Savitha – Daughter 4. Deepa – Daughter 5. Deepak – Son 6. Arthi – Daughter The ld.counsel for the assessee stated that the Assessing Officer of this appeal is in Delhi and assessment is framed by the Assessing Officer of Delhi i.e., Shri Ajay Sharma, Ward 30(4), Delhi and in any case, appeal cannot be filed before ITAT, Chennai. He agreed that assessee has wrongly filed this appeal before ITAT, Chennai. To this proposition, the ld.Senior DR also agreed and stated that the DR is objecting from the beginning that the appeal has to be filed before ITAT, Delhi and not before ITAT, Chennai.

After taking the legal heirs on record, we are of the view that actual jurisdiction of this appeal lies at ITAT, Delhi and assessee has wrongly filed this appeal in wrong jurisdiction i.e., ITAT, Chennai. Hence, this appeal is dismissed as not filed within the right jurisdiction and dismissed as infructuous. However, we give liberty to the legal heirs to file the appeal before ITAT, Delhi within 30 days of receipt of this order by email. Hence, this appeal is dismissed as infructuous in term of the above.

In the result, the appeal filed by the assessee is dismissed as infructuous.