GANNA VIKAS PARISHAD,FARIDPUR V. ASSESSING OFFICER, DELHI

ITA 6085/DEL/2025

AI Insights

The case involves Ganna Vikas Parishad, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, New Delhi. The appeal was related to the assessment year 2020-21. The primary issue arose when the appellant filed the appeal in the Delhi Bench instead of the Lucknow Bench, which has jurisdiction over the area of the appellant's operation. The tribunal decided to dismiss the appeal on the grounds of improper filing jurisdiction, advising the appellant to refile in the correct jurisdictional bench.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842381 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2020-2021
• Appeal Filed On: 29-09-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

" 1 ITA Nos. 6085/Del/2025 GannaVikasParishad Vs. A.O IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6085/DEL/2025 (A.Y. 2020-21) Ganna Vikas Parishad Faridpur, Bareilly, Uttar Pradesh, India PAN: AAALG3519J V s Assessing Officer National Faceless Appeal Centre (NFAC), Delhi New Delhi Appellant Respondent Assessee by None Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 24/02/2026 Date of Pronouncement 26/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 02/07/2025 for the Assessment Year 2020-21. 2. None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record. 3. The Assessee filed an application dated 14/01/2026 contending that the present Appeal has been inadvertently and wrongly filed before Printed from counselvise.com 2 ITA Nos. 6085/Del/2025 GannaVikasParishad Vs. A.O the Delhi Bench instead of Lucknow Bench, as the Jurisdictional Assessing Officer for the Assessee is ITO-1(1), Barriely (Uttar Pradesh) and sought for transferring the Appeal to Lucknow Bench. 4. Considering the fact that the present Appeal has not been filed before the Bench having no Jurisdiction as the Assessment Order has been passed by ITO-1(1), Barriely (Uttar Pradesh), the present Appeal is not maintainable. However, it is for the Assessee to file the Appeal before the appropriate Bench of the Tribunal if so advised with an application for condonaiton of delay citing the pendency of present appeal. If such application is filed it is for the said Bench to consider the application for condonation of delay and deciding the Appeal in accordance with law. In view of the above, the present Appeal is dismissed as not maintainable. Order pronounced in the open court on 26th February, 2026 Sd/- Sd/- (RENU JAUHRI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 26.02.2026 ReshmaNaheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com 3 ITA Nos. 6085/Del/2025 GannaVikasParishad Vs. A.O Printed from counselvise.com "