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Judgment
PER M. BALAGANESH, A. M.:
The appeal in ITA No.1387/Del/2026 for AY 2013-14, arises out of the order of the ld Commissioner of Income Tax (Appeals)-30, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 14.01.2025 against the order of assessment passed u/s 143(3)/263 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 10.08.2018 by the Assessing Officer, ITO, Ward-1(1), Kolkata (hereinafter referred to as ‘ld. AO’).
We find that the assessment for the assessment year 2013-14 has been framed by the ITO, Ward 1(1), Kolkata. Hence the appeal should have been preferred by the Assessee before the Kolkata Tribunal and not before Delhi 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, we deem it fit and appropriate to dismiss this appeal in Delhi Tribunal for want of jurisdiction with liberty given to the Assessee to prefer fresh appeal before the Kolkata Tribunal, if so desired and advised, together with a delay condonation petition thereon. With these observations, the appeal filed by the Assessee is hereby dismissed in limine as the appeal is not maintainable in Delhi Benches.
In the result, the appeal of the Assessee is dismissed in the above mentioned terms.