Jaiprakash Associates Ltd. vs PCIT

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 Inco me Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at the assessee’s behest. It is accordingly procee ded ex-parte.

It emerges during the co urse of hearing with the able assistance co ming fro m the Revenue side that “situs” o f the assessee’s Assessing Officer (ACIT, Range-III, Lucknow), framing regular assessment dated 20.12.2016 herein is at Lucknow.

Faced with this situation, we find that the assessee/appe llant is not entitled to initiate the instant appeal before Delhi bench of this tribunal in light of STANDING ORDER UNDER INCO ME-TAX (APPELL ATE TRIBUNAL) RULES, 1963 defining territorial jurisdiction o f various benches of the Income Tax Appellate Tribunal; as on 01.10.1997 wherein “situs” of the assessee’s Assessing O fficer 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.

We accordingly dismiss the assessee’s instant appe al 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 situatio n thereof; if any, as on date, shall stand condoned. Ordered accordingly.

This assessee’s appeal is dismissed in above terms.