Kartar Singh vs Income Tax Officer

This assessee’s appeal for assessment year 2018-19 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/250/2025-26/1085991009(1), dated 13.02.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘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 could not have been initiated before the Delhi Benches of the tribunal for want of territorial jurisdiction, which is vested with Chandigarh benches going by “situs” of the Assessing Officer framing assessment herein. She accordingly seeks withdrawal thereof with a liberty to file afresh before the above appropriate benches. The Revenue is equally fair in not raising any objection thereto. Ordered accordingly with a rider that the delay; if any, caused in institution of the assessee’s fresh appeal to be filed as on date shall stand condoned.

This appeal is dismissed as withdrawn in above terms subject to all just exceptions.