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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the revenue against the order dated 15.09.2025 of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) DIN No : ITBA/APL/M/250/2025-26/1080738238(1) arising out of the order dated 28.12.2018 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the ACIT, Circle -1(1)(1) for AY: 2016-17.
At the time of hearing ld. Counsel has pointed out that the appeal of the department is not maintainable before this Bench and our attention was drawn to the assessment order wherein the assessing officer is mentioned to be office of Assistance Commissioner of Income Tax, Circle-1(1)(1) Dehradun. As it is submitted by the assessee that the seat of assessing officer determines the jurisdiction of Benches of this Tribunal for which reliance is placed on the decision in PCIT Vs. ABC Papers Ltd. (2022) 289 taxmann.com 150 (SC).
We are of the considered view that only for the reason that the case was transferred from ACIT, Chandigarh, Circle-3(1) to DCIT, Dehradun during the assessment year the Benches at Delhi cannot exercise jurisdiction. The appeal accordingly is dismissed with liberty to file afresh, if so advised.