DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Sh. Anil Mittal, Vs. Income Tax Officer, H. No. 139, HUDA, Sirsa Ellenabad PAN :APDPM5895F (Appellant) (Respondent)

Assessee by None Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 23.04.2025 Date of pronouncement 23.04.2025 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Hissar’s order dated 31.01.2020 passed in case no. 244/HSR/2018-19, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. It emerges at the outset during the course of hearing that there arises the first and fundamental issue of this tribunal’s Delhi benches’ jurisdiction itself since the learned Income Tax Officer, Ward-I, Sirsa had framed the impugned assessment in assessee’s case on 22.12.2018 followed by the CIT(A), having passed his lower appellate order at Hisar.

3. Faced with this situation, I hereby quote this Tribunal’s RULES, 1963 settling the instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. I also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court.

4. Needless to mention, I wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 1st November, 1997 has verbatim adopted the “situs” of the Assessing Officer framing assessment and, therefore, I conclude that their lordships’ detailed analysis would apply mutatis mutandis herein as well.

5. I accordingly decline the assessee’s instant appeal thereby concluding that ITAT, Delhi Benches do not have territorial jurisdiction to decide the same, subject to a rider that the assessee shall indeed be at liberty to institute his respective appeal, as the case may be, before the appropriate Benche and delay caused therein involving the entire intervening period shall stand condoned.

6. This assessee’s appeal is dismissed in above terms.

Order pronounced in the open court on 23rd April, 2025 Sd/-

(SATBEER SINGH GODARA)

JUDICIAL MEMBER Dated: 23rd April, 2025.

RK/-

Copy forwarded to:

1. Appellant

2. Respondent

5. DR

Asst. Registrar, ITAT, New Delhi