Disposed

Ramesh Kumar Bagri v. Income Tax Officer, Ward 2 (1), Faridabad

Delhi HC2 Apr 2026ITA/282/2026

Case brief

AI extract

What is this about?

Assessee filed income tax appeals before the Delhi High Court though his Jurisdictional Assessing Officer was in Faridabad. Relying on the Supreme Court decision in ABC Papers Limited, the court held appeals lay before the Punjab & Haryana High Court and disposed of them as not maintainable, granting liberty to file afresh.

What did the court decide?

Appeals disposed of with liberty to file before the High Court of Punjab & Haryana; Registry directed to hand over certified copy to appellant's counsel.

Ramesh Kumar Bagri Vs Income Tax Officer, Ward 2 (1), Faridabad — Income Tax | Delhi HC (2026)

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$~60 to 64

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 280/2026, CM APPL. 21014/2026, CM APPL. 21015/2026 & CM APPL. 21016/2026

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- ITA 281/2026, CM APPL. 21017/2026, CM APPL. 21018/2026 & CM APPL. 21019/2026

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- ITA 282/2026, CM APPL. 21020/2026, CM APPL. 21021/2026 & CM APPL. 21022/2026

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- ITA 283/2026, CM APPL. 21024/2026, CM APPL. 21025/2026 & CM APPL. 21026/2026

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- ITA 284/2026, CM APPL. 21027/2026, CM APPL. 21028/2026 & CM APPL. 21029/2026

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RAMESH KUMAR BAGRI .....Appellant

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Through: Mr. Mayank Patawari & Mr. Akash Ojha, Advs.

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versus

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INCOME TAX OFFICER, WARD 2 (1), FARIDABAD

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.....Respondent Through: Mr. Shlok Chandra, SSC with Ms.Naincy Jain & Ms. Madhavi Shukla, JSCs & Mr. Udit Dad, Adv.

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CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 02.04.2026

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Mr. Shlok Chandra, learned senior standing counsel for the respondent-Department, at the outset, submitted that since the Jurisdictional Assessing Officer ( hereinafter referred to as ‘JAO’ ) of the assessee is in Faridabad, the appellant should approach the High Court of Punjab & Haryana.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2026 at 12:59:03

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Learned counsel for the appellant on the other hand, argued that the assessment order was passed by the National Faceless Assessment Centre, which is situated in Delhi and that apart, Delhi Bench of the Income Tax Appellate Tribunal has decided the appellant’s appeals hence, the appeals shall lie before this Court.

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Heard.

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We agree with the submissions made by Mr. Shlok Chandra, learned senior standing counsel for the respondent-Department, in light of the judgment of the Supreme Court in the case of Pr. Commissioner Of Income Tax 1 vs M/S ABC Papers Limited reported in (2022) 447 ITR 1 , because citus is as per the seat of the JAO.

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We, therefore, dispose of these appeals by giving liberty to the appellant to prefer appeal(s) before the High Court of Punjab & Haryana. 6. While disposing of these appeals, we hereby record that these appeals against order of the Tribunal dated 29.08.2025 were instituted by the appellant on 16.02.2026.

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The Registry is directed to hand over certified copy (if any) filed by the appellant to learned counsel for the appellant.

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All the appeals along with pending applications, stand disposed of as not maintainable before the Delhi High Court.

DINESH MEHTA, J

VINOD KUMAR, J

APRIL 2, 2026 kk

This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2026 at 12:59:03

Ramesh Kumar Bagri v. Income Tax Officer, Ward 2 (1), Faridabad

Case brief

What is this about?

What did the court decide?

Ramesh Kumar Bagri v. Income Tax Officer, Ward 2 (1), Faridabad

Case brief

What is this about?

What did the court decide?

What the court decided

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