Balkar Singh vs Income Tax Officer

This assessee’s appeal for Assessment Year: 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2025-26/1086246790(1), dated 19.02.2026 involving proceedings under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

Learned counsel submits very fairly during the course of hearing that the assessee’s instant appeal couldn’t have been initiated before the Delhi Benches of the tribunal for want of territorial jurisdiction which is vested with the Chandigarh benches going by “situs” of the Assessing Officer framing assessment herein. She accordingly seeks withdrawal thereof with liberty to file afresh before the above appropriate benches. The Revenue is equally fair in that raising any objection thereto.

This assessee’s appeal is dismissed as withdrawn in above terms subject to all just exception.