Revenue Appeal Dismissed Due to Wrong Forum Selection

DCIT Vs JCT Limited (ITAT Delhi) Beyond Jurisdiction & Beyond Four Years: Delhi ITAT Dismisses Revenue Appeals—Forum Wrongly Chosen for AY 1999-00 & Reopening on Carbon Credit Loss Quashed for AY 2013-14 Delhi ITAT, Delhi Bench ‘E’, in DCIT Vs JCT Limited (ITA Nos.2145 & 2146/Del/2025; AYs 1999-00 & 2013-14; order dated 19-12-2025), dismissed both Revenue appeals, though on distinct legal grounds. For AY 1999-00, the Tribunal held that the appeal itself was not maintainable before ITAT Delhi, since the consequential assessment order pursuant to Tribunal directions had bee...