DEEPAK SURESH SHANDILYA,BHIWANI V. ITO WARD-(1), BHIWANI

ITA 4382/DEL/2025

AI Insights

The case involves twin appeals by Deepak Suresh Shandilya against orders from the CIT(A)/NFAC, Delhi, concerning the Assessment Years 2010-11 and 2012-13. The appeals were directed against proceedings under sections 147 and 144 of the Income Tax Act, 1961. The primary legal issue was the jurisdiction of the Delhi benches of the Income Tax Appellate Tribunal to entertain the appeals, given that the situs of the assessee's Assessing Officer was in Vapi, Gujarat. The Tribunal found that it lacked jurisdiction based on the established territorial jurisdiction rules and relevant Supreme Court precedent.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772094 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2010-2011
• Other Referred Cases: PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: VIJAY KUMAR SINGLA
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4382/Del/2025 : Asstt. Year : 2010-11 ITA No. 4383/Del/2025 : Asstt. Year : 2012-13 Deepak Suresh Shandilya, Vill. Lohani (53), Bhiwani, Haryana-127021 Vs Income Tax Officer, Ward-1, Bhiwani, Haryana-127021 (APPELLANT) (RESPONDENT) PAN No. BWEPS8576C Assessee by: Sh. Vijay Kumar Singla, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER These assessee’s twin appeals ITA Nos. 4382 & 4383/Del/2025, for Assessment Years 2010-11 and 2012-13, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070936639(1) & 1070936931(1) dated 05.12.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It emerges during the course of hearing that “situs” of the assessee’s Assessing Officer framing regular assessments herein is at Vapi (Gujarat). Printed from counselvise.com ITA Nos. 4382 & 4383/Del/2025 Deepak Suresh Shandilya 2 4. 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. I 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 of the Income Tax Appellate Tribunal; as on 01.10.1997 wherein “situs” of the assessee’s Assessing Officer is not covered under Delhi benches jurisdiction. It is made 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 in such an instance but also PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) has decided the very issue against the assessee. 5. I accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi benches, 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. Printed from counselvise.com ITA Nos. 4382 & 4383/Del/2025 Deepak Suresh Shandilya 3 6. These assessee’s twin appeals ITA Nos. 4382 & 4383/Del/2025 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 25/08/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 25/08/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "