HARISH CHANDER KATYAL,AGRA V. ITO,WARD 1(1)(1), AGRA

ITA 179/AGR/2025

AI Insights

The case involves an appeal by Harish Chander Katyal against an assessment order for the year 2011-12, originally passed by the ITO, Ward 27(2), New Delhi. The appeal was directed to the Agra Bench of the Income Tax Appellate Tribunal, which found itself without jurisdiction to hear the case, as the assessing officer was based in New Delhi. The Tribunal referenced a Supreme Court decision to support its conclusion and dismissed the appeal, advising the Assessee to approach the Delhi Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788079 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 01-04-2025
• Other Referred Cases: PCIT vs ABC Papers Ltd reported in 141 taxmann.com 332 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: SHASHI KUMAR
• Section: 143(3)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 179/AGR/2025 (Assessment Year: 2011-12) Harish Chander Katyal, 306, Rangjee Heights, Nirbhay Nagar, Sikandara, Agra 282 007 Vs. ITO, Ward-1(1)(1), Agra (Appellant) (Respondent) PAN: AAGPK9519E Assessee by : Shri Shashi Kumar, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/11/2025 Date of pronouncement 26/11/2025 O R D E R 1. The appeal in ITA No. 179/AGR/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 30.01.2025 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.03.2014 by the Assessing Officer, ITO, Ward- 27(2), New Delhi (hereinafter referred to as ‘ld. AO’). 2. At the outset, I find that the assessment for the assessment year 2011- 12 has been framed by the ITO, Ward 27(2), New Delhi. Hence the appeal should have been preferred by the Assessee before the Delhi Tribunal and not before Agra Tribunal in view of the decision of the Hon’ble Supreme Court in the case of PCIT vs ABC Papers Ltd reported in 141 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, I deem it fit and appropriate to dismiss this appeal in Agra Tribunal for want of jurisdiction with Printed from counselvise.com ITA No. 179/AGR/2025 Harish Chander Katyal Page | 2 liberty given to the Assessee to prefer fresh appeal before the Delhi Tribunal, if so desired and advised, together with a delay condonation petition thereon. With these observations, the grounds raised by the Assessee are hereby dismissed in the above mentioned terms. 3. In the result, the appeal of the Assessee is dismissed in the above mentioned terms. Order pronounced in the open court on 26/11/2025. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated: 26/11/2025 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 "