$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 517/2026 RAMAN KUMAR BERI & ANR. .....Appellants Through: Mr.Shahrukh Ejaz and Mr.Gamiul Hakim, Advs. versus INCOME TAX OFFICER, WARD 67 (1), NEW DELHI .....Respondent Through: Mr.Ruchir Bhatia, SSC, Mr. Anant Mann, JSC and Mr.Pratyaksh Gupta, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 10.07.2026 CM APPL. 42863/2026 (Exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. ITA 517/2026 3. Mr. Anant Maan, learned Standing Counsel for the Department submitted that the assessee’s PAN relates to Gurugram and the Jurisdiction Assessing Officer also is that of Gurugram. Therefore, against the order of the Tribunal, the appellants are required to prefer appeal before the Punjab & Haryana High Court in light of judgment of the Hon’ble Supreme Court rendered in Principal Commissioner of Income Tax-I, Chandigarh vs. ABC Papers Limited reported in (2022) 9 SCC 1. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:30:09 4. Learned counsel for the appellants thus, seeks permission to withdraw the present appeal with liberty to file or afresh in Punjab & Haryana High Court in accordance with law. 5. With the liberty as prayed, the appeal is dismissed as withdrawn. 6. Pending application(s), if any, stand(s) disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 10, 2026 neelam This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:30:09