2025 (11) TMI 1290

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....ondent : 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 submitted that the jurisdiction of t....

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....hat 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, Hyderabad Bench and not before the I....