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2023 (2) TMI 1178 - AT - Income TaxJurisdiction of the present appeal - ITAT power to transfer cases between various benches - ITAT Mumbai or Bangalore - HELD THAT:- Appellant believes that the jurisdiction of the present appeal would lie with Hon'ble Income-tax Appellate Tribunal, Bangalore. Further the Hon'ble Bombay High Court in the case of MSPL Limited [2021 (5) TMI 739 - BOMBAY HIGH COURT] had held that President, Income tax Appellate Tribunal does not have the power to transfer cases between various benches of the tribunal. Appellant allowed to withdraw the appeal filed before the Hon'ble Mumbai Tribunal with liberty to file fresh appeal with the Hon'ble Income Tax Appellate Tribunal, Bangalore with a condonation of delay.
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