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2023 (7) TMI 613 - AT - Income TaxAppellate jurisdiction of ITAT - Appeal lies with ITAT Kolkata or ITAT Indore - approaching the wrong appellate jurisdiction - Power of President of Kolkata ITAT to transfer the appeal to another headquarter of ITAT in the country e.g. ITAT Indore - HELD THAT:- Hon’ble Supreme Court rendered in the case of Principal Commissioner of Income-tax vs. ABC Papers Ltd. [2022 (8) TMI 863 - SUPREME COURT] said that the appellate jurisdiction of the Tribunal will be the geographical area where the AO is situated, namely, in this case the AO is situated at Indore, therefore, appellate jurisdiction of ITAT as well as of the Hon’ble High Court will rest at Indore. President, ITAT, has no power to transfer appeal/s between one headquarters to other. The power of transfer available with the President is only qua a particular headquarters where large number of Benches are involved. For example in Kolkata there are three functioning Benches, then an appeal from Bench 1 to Bench 3 can be transferred by the President but it cannot be transferred from Kolkata to any other place in the country. We find that these appeals are not maintainable in the present form before the ITAT Kolkata. The assessee as well as the revenue are at liberty to approach the competent authority, namely, Indore, if so advised. Case appeals are being filed before the Indore Bench of the ITAT, then the period consumed in litigating at Kolkata benches be excluded from the period of limitation. The simple reason for this observation is that prior to the decision of the Hon’ble Bombay High Court, the Hon’ble President used to transfer appeals across Benches on the request of parties. The position of law by interpreting the ITAT Rules, has been laid out recently. Therefore, there should not be any miscarriage of justice qua the assessee by approaching the wrong appellate jurisdiction.
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