Rikhab Chand Jain vs Assessment Unit, Income Tax Department, NFAC New Delhi

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC) Delhi [hereinafter referred to as “Ld. NFAC)”] vide order dated 05-11-2025 pertaining to A.Y. 2016-17, arising out the assessment order dated 26-03-2022 passed u/s.147/144 of the Act.

The assessee has moved the application to transfer the appeal. In the application the assessee stated that due to clerical mistake and over sight the ITAT Bench was mentioned as Delhi instead of Jaipur. Thus, the assessee prayed that the appeal be transferred to the ITAT Jaipur Bench.

We have heard the Ld. DR and perused the material available on record. Ld. DR submitted that the assessee may file the fresh appeal before the tribunal himself and this appeal should be dismissed. Since the assessee wants to file the appeal before the Income Tax Tribunal, Jaipur Bench, therefore, this appeal deserve to be dismissed as withdrawn with the liberty to the assessee to file a fresh appeal before the ITAT, Jaipur Bench, if so desire, in accordance with law. We hold and direct accordingly.

In the result, the appeal of the assessee is dismissed in the very aforesaid terms.