The registered office of the assessee was in Noida and the assessment order, remand report and order in appeal were passed by the Assessing Officer and Commissioner (Appeals) based in Noida. After amalgamation, the assessee’s registered office was situated in Bangalore. On appeal by the Principal Commissioner of Bangalore to the Delhi High Court   the court dismissed the appeal filed against the order of the Tribunal for the AY 2010-11 on the ground of lack of territorial jurisdiction. Liberty was given to the Principal Commissioner to file the appeal to the court having jurisdiction with an application seeking condonation of delay, if any, to be considered on its own merits. Referred  Dy. CIT v. Phonix Lamps Ltd. (2020) 79 ITR 276 (Delhi)(Trib.). (AY. 2010-11)