BINDAL VANIJYA PRIVATE LIMITED,KOLKATA V. ACIT - CC 30, NEW DELHI

ITA 1387/DEL/2025

AI Insights

The case involves Bindal Vanijya Pvt. Ltd., the appellant, contesting an assessment order for the assessment year 2013-14, which was initially passed by the Assessing Officer in Kolkata. The appeal was incorrectly filed in the Delhi Tribunal. The Tribunal found that it lacked jurisdiction over the case, referencing the Supreme Court's ruling in PCIT vs ABC Papers Ltd, which clarified that the jurisdiction of the Tribunal is based on the location of the assessing officer. Consequently, the Tribunal dismissed the appeal, granting the appellant the liberty to file a new appeal in the Kolkata Tribunal along with a delay condonation petition if necessary.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838165 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 06-03-2025
• Other Referred Cases: PCIT vs ABC Papers Ltd
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: AKHIL MAHAJAN; VIRTUAL

Judgement Text

" Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHIC CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 1387/Del/2025 (Assessment Year: 2013-14) Bindal Vanijya Pvt. Ltd, Room No. 205, 6, Brabourne Road, Kolkata- 70001, West Bengal Vs. ACIT, Central Circle-30, Delhi (Appellant) (Respondent) PAN: AACCB6316K Assessee by : Shri Akhil Mahajan, CA (Virtual) Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 29/01/2026 Date of pronouncement 20/02/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1387/Del/2026 for AY 2013-14, arises out of the order of the ld Commissioner of Income Tax (Appeals)-30, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 14.01.2025 against the order of assessment passed u/s 143(3)/263 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 10.08.2018 by the Assessing Officer, ITO, Ward-1(1), Kolkata (hereinafter referred to as ‘ld. AO’). 2. We find that the assessment for the assessment year 2013-14 has been framed by the ITO, Ward 1(1), Kolkata. Hence the appeal should have been preferred by the Assessee before the Kolkata Tribunal and not before Delhi Tribunal in view of the decision of the Hon’ble Supreme Court in the case of PCIT vs ABC Papers Ltd reported in 141 Printed from counselvise.com ITA No. 1387/Del/2025 Bindal Vanijya Pvt. Ltd Page | 2 taxmann.com 332 (SC) wherein it was held that the Tribunal’s jurisdiction would depend upon the place where the assessing officer is situated. Accordingly, we deem it fit and appropriate to dismiss this appeal in Delhi Tribunal for want of jurisdiction with liberty given to the Assessee to prefer fresh appeal before the Kolkata Tribunal, if so desired and advised, together with a delay condonation petition thereon. With these observations, the appeal filed by the Assessee is hereby dismissed in limine as the appeal is not maintainable in Delhi Benches. 3. In the result, the appeal of the Assessee is dismissed in the above mentioned terms. Order pronounced in the open court on 20/02/2026. -Sd/- -Sd/- (CHALLA NAGENDRA PRASAD) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20/02/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "