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of <h1>Appeal Dismissed Due to Jurisdiction Issue; Revenue May Refile with Delay Condonation Petition.</h1> <h3>DCIT, Central Circle-06, New Delhi Versus SICPA India Pvt. Ltd.</h3> The Delhi Tribunal dismissed the appeal in ITA No.398/Del/2024 for AY 2006-07 as not maintainable because the Assessing Officer was located in Kolkata. ... Jurisdiction of ITAT at Delhi to entertain an Appeal - Order of AO who framed the assessment is situated in the State of West Bengal and assessee is situated in Delhi - HELD THAT:- Since the impugned assessment order is passed by the Assessing Officer situated at Kolkata, the present appeal of the revenue before Delhi Tribunal is not maintainable in view of the decision of ABC Papers Ltd. [2022 (8) TMI 863 - SUPREME COURT] wherein it settled the law that it is situs of the Assessing Officer which forms the clinching factor for exercising the appellate jurisdiction. Hence the Delhi Tribunal does not have power to adjudicate this appeal as the Assessing Officer was located in the State of West Bengal. Hence we dismiss the appeal of the revenue as not maintainable with liberty given to the revenue to approach the appropriate Bench by filing a fresh appeal together with a delay condonation petition. The appeal in ITA No.398/Del/2024 for AY 2006-07 was dismissed by the Delhi Tribunal as not maintainable due to the Assessing Officer being located in Kolkata. The appeal was related to a re-assessment completed by the DCIT, Circle -8, Kolkata, granting substantial relief to the assessee on the claim of deduction u/s 80IC of the Income-tax Act, 1961. The revenue was given liberty to approach the appropriate Bench by filing a fresh appeal with a delay condonation petition.
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