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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2018-19, arises against the PCIT, Rohtak’s DIN & order No. ITBA/REV/F/R EV5/2022-23/1051396902(1) dated 27.03.2023, in proceedings u/s 143(3) of the Income Tax Act, 19 61.
Heard both the parties at length. Case file perused.
It emerges during the course of hear ing that the assessee’s relevant assessment jurisdiction is at Fatehabad (distt. Fatehabad), Haryana. And that the learned PCIT, Rohtak has treated the corresponding regular assessment framed in his case on 17.02.2021 as an erro neous one causing prejudice to the interest of the Revenue. It is in this factual backdrop that the assessee has preferred his instant appeal.
We invited the learned counsel’s kind attention to the fact that the “situs” of the Assessing Officer is at Fatehabad which comes within the territorial jur isdiction of Chandigarh be nches of the Income Tax Appellate Tribunal.
Faced with this situation, learned counsel submits that Delhi benches of the Income T ax Appe llate Tribunal ver y well have jurisdiction to entertain this assessee’s instant appeal; and more particularly, in light of the fact that the same is directed against the PC IT, Rohtak’s actio n exercising his section 263 revision jurisdiction forming subject matter of our apt adjudication. We find no merit in the assessee’s instant arguments in light of this tribunal’s STANDING ORDER UNDER INCOME-TAX (APPELL ATE TRIBUNAL) RULES, 1963 defining territorial jur isdiction of various benches off the Income Tax Appe llate Tribunal; as on 01.10.1997 wherein the asse ssee’s Fatehabad district is not covered under Delhi benches. We wish to make it cle ar here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office o f the Assessing Officer” as the decisive factor but also the Fatehabad district herein stood no tified as a district w.e.f. 1 5.07.1997 and there fore, the same very well stood exclude d from Delhi benches jurisdiction at the time of the foregoing notification as on 01 .10.1997 .
We accordingly dismiss the assessee’s instant appe al for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi with liberty to be instituted afre sh before the appropriate benches. It is made clear that delay in such an eventuality, as on date, shall stand condo ned. Or dered accor dingly.
This assessee’s appeal is dismissed in above terms.