Rakesh Garg vs Income Tax Officer, Ward-4(3)

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 25.09.2025, for Assessment Year 2013-14.

The assessee has filed an application dated 03.12.2025 stating as under: The present appeal has been wrongly filed before the Delhi Benches of the Tribunal. The assessee is resident of Indore, Madhya Pradesh, hence, jurisdiction lies with the Indore Bench of the Tribunal. While filing appeal electronically the jurisdiction was wrongly selected as Delhi. In view of the above submissions, the present appeal filed by the assessee is dismissed as not maintainable before the Delhi Benches of the Tribunal.

Liberty is granted to the assessee to file fresh appeal before the Income Tax Appellate Tribunal, Indore Bench. The limitation for filing of fresh appeal u/s.253(3) of the Income Tax Act,1961(hereinafter referred to as 'the Act') shall be reckoned from the date of service of this order. The Appeal Fees, if already filed by the assessee need not be filed again.

In the result, appeal of the assessee is dismissed with liberty aforesaid.