2025 (11) TMI 1290

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....ri B. Suresh, C.A For the Respondent : Shri Bipin, C.N, CIT ORDER PER MANU KUMAR GIRI (JUDICIAL MEMBER): The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi ['CIT(A)' in short] dated 18.06.2025 for Assessment Year 2015-16. 2. When this appeal was taken up for hearing, the Ld. Counsel for the assessee has sub....

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....doning the delay. 4. We find that the assessee's jurisdictional Assessing Officer is located at Hyderabad. In terms of Rule 4 of the Income Tax (Appellate Tribunal) Rules, 1963, read with Notification No.F.No.63-AD(AT/97), dated 16.09.1997, the jurisdiction of the Bench is determined by the location of the Assessing Officer. Accordingly, the appeals ought to have been filed before the ITAT, Hyd....