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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the Assessee is against order dated 11.07.2025 of National Faceless Appeal Centre, Delhi passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 14.03.2023 of Assessment Unit [hereinafter referred as ‘the AO’] under section 144/147 of the Act for Assessment Year 2018-19.
The application for transfer of appeal to Bench at Indore has been preferred.
The appeal arising out of assessment order dated 14.03.2023 by the Assessment Unit, Income Tax Department ought to have been filed in ITAT, Indore. So, appeal deserves dismissal for want of jurisdiction with liberty to file appeal before ITAT Indore. Therefore, the application for transfer is dismissed.
In the result, the appeal filed by the assessee is dismissed with liberty to file before ITAT, Indore.