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2022 (10) TMI 231 - DELHI HIGH COURTLack of territorial jurisdiction - this Court territorial jurisdiction to entertain and decide this appeal - HELD THAT:- The initial registered office of the Assessee was Noida (U.P) and the assessment order as well as remand report and order in appeal have been passed by the AO and CIT(A) based in Noida. After amalgamation, the Petitioner’s registered office is now situated in Bangalore. Even the appeal has been preferred by the Principal CIT, Bangalore. Accordingly, present appeal is dismissed on the ground of lack of territorial jurisdiction. However, the Appellant is given liberty to file the appeal in a Court having territorial jurisdiction. Appellant is also given liberty to file an application seeking condonation of delay along with the appeal, if any, to be filed. Needless to state that the same shall be considered on its own merits.
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