Ganna Vikas Parishad Faridpur vs Assessing Officer, National Faceless Appeal Centre (NFAC), Delhi

PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 02/07/2025 for the Assessment Year 2020-21.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

The Assessee filed an application dated 14/01/2026 contending that the present Appeal has been inadvertently and wrongly filed before the Delhi Bench instead of Lucknow Bench, as the Jurisdictional Assessing Officer for the Assessee is ITO-1(1), Barriely (Uttar Pradesh) and sought for transferring the Appeal to Lucknow Bench.

Considering the fact that the present Appeal has not been filed before the Bench having no Jurisdiction as the Assessment Order has been passed by ITO-1(1), Barriely (Uttar Pradesh), the present Appeal is not maintainable. However, it is for the Assessee to file the Appeal before the appropriate Bench of the Tribunal if so advised with an application for condonation of delay citing the pendency of present appeal. If such application is filed it is for the said Bench to consider the application for condonation of delay and deciding the Appeal in accordance with law. In view of the above, the present Appeal is dismissed as not maintainable.