ITA No. 3247/Del/2025 : Asstt. Year : 2011-12

Parties Involved

Facts Summary

This Revenue’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1074812498(1) dated 21.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. During the hearing, it was revealed that the'situs' of the assessee’s Assessing Officer framing the regular assessment in issue is at Panaji. The learned CIT-DR argued that the Delhi benches of the Income Tax Appellate Tribunal have jurisdiction to entertain the Revenue’s instant appeal, particularly as it is directed against the CIT(A)/NFAC, Delhi’s lower appellate order.…

Legal Issues

• 1. Whether the Delhi bench of the Income Tax Appellate Tribunal has territorial jurisdiction to entertain the Revenue’s appeal.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• The Bank of Tokyo-Mitsubishi Ltd. vs. The Additional Commissioner of Income Tax, Special Range-3, Calcutta

  Delhi Bench benchAY 1997-98, 1999-2000Dismissed

• Income Tax Officer, Ward-29(7), New Delhi-110002 Vs Praveen Chaudhary

  Delhi Bench ‘E’, New Delhi benchAY 2017-18Dismissed

• Narender Singh Malik Vs Income Tax Officer

  Delhi Bench ‘SMC’, New Delhi benchAY 2014-15Dismissed

• Income Tax Officer, New Delhi Vs. Indo Spirits

• ITA No.4886/Del/2024 with C.O. No.93/Del/2025

  Delhi Bench benchAY 2015-16Allowed

• DCIT, Circle-19(1), Delhi Vs. Outsourcepartners International Pvt. Ltd.

  Delhi Bench benchAY 2018-19Dismissed