Ramesh Kumar Bagri v. Income Tax Officer, Ward 2 (1), Faridabad
Income Tax Appeal – Maintainability – Territorial jurisdiction
Case brief
What is this about?
Territorial jurisdiction / maintainability of income tax appeal before High Court; citus follows seat of Jurisdictional Assessing Officer (JAO); JAO at Faridabad, therefore appeal lies before Punjab & Haryana High Court, not Delhi High Court; faceless assessment by National Faceless Assessment Centre at Delhi; appeals decided by Delhi Bench of ITAT (order dated 29.08.2025); appeals instituted 16.02.2026; reliance on Pr. Commissioner Of Income Tax 1 vs M/S ABC Papers Limited, (2022) 447 ITR 1; appeals disposed of as not maintainable with liberty to refile before Punjab & Haryana High Court.
What did the court decide?
Liberty granted to the appellant to prefer the appeal(s) before the High Court of Punjab & Haryana; Registry directed to hand over certified copy (if any) filed by the appellant to learned counsel for the appellant. ¶20