IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. Naveen Chandra, Accountant Member ITA No. 4482/Del/2019 : Asstt. Year: 2014-15 Jaiprakash Associates Ltd., Vs PCIT, Gautam Budh Nagar, Sector-128, Noida, Noida, Uttar Pradesh-201304 Uttar Pradesh-201304 (APPELLANT) (RESPONDENT)

PAN No. AABCB1562A Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 19.02.2026 Date of Pronouncement: 26.02.2026

ORDER

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2014-15 arises against the PCIT, Noida’s order dated 31.03.2019, in case No. Pr.CIT / Noida / ITO(T) / Review-u/s 263 / 2018-19/12416, in proceedings u/s 263 of the Income Tax Act, 1961 (in short “the Act”).

2. Case called twice. None appears at the assessee’s behest.

It is accordingly proceeded ex-parte.

3. It emerges during the course of hearing with the able assistance coming from the Revenue side that “situs” of the assessee’s Assessing Officer (ACIT, Range-III, Lucknow), framing regular assessment dated 20.12.2016 herein is at Lucknow.

4. Faced with this situation, we find that the assessee/appellant is not entitled to initiate the instant appeal before Delhi bench of this tribunal in light of 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. We wish to make it 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 case law PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) has decided the very issue against the assessee.

5. We 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.

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

Order Pronounced in the Open Court on 26/02/2026.

Sd/- Sd/-

(Naveen Chandra) (Satbeer Singh Godara)

Accountant Member Judicial Member Dated: 26/02/2026 *Subodh Kumar, Sr. PS*

Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT

ASSISTANT REGISTRAR