“Double Tree by Hilton Hotel”, Agra AO Situs Jurisdiction Rule

The Delhi ITAT dismisses an appeal on jurisdictional grounds after holding that the Delhi Benches lacked territorial competence to adjudicate the matter since the assessee’s Assessing Officer was situated at Agra. 

Relying upon the ITAT Standing Order of 1997 and the Supreme Court’s ruling in PCIT v. ABC Papers Ltd., the Tribunal reiterates that the decisive factor for determining appellate territorial jurisdiction is the situs of the Assessing Officer framing the assessment. 

While declining to entertain the appeal, the Tribunal protects the assessee’s substantive rights by permitting refiling before the appropriate bench with condonation of resultant delay. The ruling reinforces institutional discipline and procedural certainty within appellate tax administration.