ANIL TUTEJA,FATEHABAD V. PR.CIT, ROHTAK

ITA 1570/DEL/2023

AI Insights

The case involves Anil Tuteja appealing against the order of the Principal Commissioner of Income Tax (PCIT), Rohtak, which revised the regular assessment for the Assessment Year 2018-19 under section 263 of the Income Tax Act, 1961. The primary contention was the jurisdiction of the Delhi benches of the Income Tax Appellate Tribunal to hear the appeal, given that the assessee's jurisdiction lies in Fatehabad, Haryana. The Tribunal found that according to the Standing Order of 1997, Fatehabad is not under the jurisdiction of the Delhi benches, leading to the dismissal of the appeal for want of territorial jurisdiction.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315731 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR
• Assessee Lawyers: SURAJ BHAN NAIN
• Keywords: Revision of order
• Section: 263

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1570/Del/2023 : Asstt. Year : 2018-19 Anil Tuteja, H. No. 326, Ward No. 11, G. T. Road, Fatehabad, Haryana-125050 Vs Pr. CIT, Rohtak, Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. ABIPT8143Q Assessee by : Sh. Suraj Bhan Nain, Adv. Revenue by : Sh. Rajesh Kumar CIT-DR Date of Hearing: 13.05.2025 Date of Pronouncement: 13.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2018-19, arises against the PCIT, Rohtak’s DIN & order No. ITBA/REV/F/REV5/2022–23/1051398797(1) dated 27.03.2023, in proceedings u/s 263 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing that the assessee’s relevant assessment jurisdiction is at Fatehabad (distt. Fatehabad), Haryana. And that the learned PCIT, Rohtak has treated the corresponding regular assessment framed in his case on 30.01.2021 as an erroneous one causing prejudice to ITA No. 1570/Del/2023 Anil Tuteja 2 the interest of the Revenue. It is in this factual backdrop that the assessee has preferred his instant appeal. 4. We invited the learned counsel’s kind attention to the fact that the “situs” of the Assessing Officer is at Fatehabad which comes within the territorial jurisdiction of Chandigarh benches of the Income Tax Appellate Tribunal. 5. Faced with this situation, learned counsel submits that Delhi benches of the Income Tax Appellate Tribunal very well have jurisdiction to entertain this assessee’s instant appeal; and more particularly, in light of the fact that the same is directed against the PCIT, Rohtak’s action exercising his section 263 revision jurisdiction forming subject matter of our apt adjudication. We find no merit in the assessee’s instant arguments in light of this tribunal’s STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 defining territorial jurisdiction of various benches off the Income Tax Appellate Tribunal; as on 01.10.1997 wherein the assessee’s Fatehabad district is not covered under Delhi benches. 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” as the decisive factor but also the Fatehabad district herein stood notified as a district w.e.f. 15.07.1997 and therefore, the same very well stood excluded ITA No. 1570/Del/2023 Anil Tuteja 3 from Delhi benches jurisdiction at the time of the foregoing notification as on 01.10.1997. 6. We accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi 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. 7. This assessee’s appeal is dismissed in above terms. Order Pronounced in the Open Court on 13/05/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 13/05/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR "