ITAT Delhi Rejects Appeal as AO’s Situs Determines Territorial Jurisdiction

Double Tree by Hilton Hotel Vs ACIT (TDS) (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, dismissed an appeal filed for Assessment Year 2016-17 relating to proceedings under Section 271C of the Income-tax Act, 1961, after holding that the Delhi Benches lacked territorial jurisdiction. The Tribunal proceeded ex parte as none appeared on behalf of the assessee. It also condoned a delay of eight days in filing the appeal in the interest of justice. During hearing, the Tribunal noted that the assessee’s regular assessment jurisdiction was located at Agra. Referring to the ITAT Stan...