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2023 (11) TMI 591 - AT - Income TaxJurisdiction of Tribunal - “situs” of the Assessing Officer - determination of territorial jurisdiction of various Benches of the Tribunal - HELD THAT:- We are of the opinion in light of the STANDING ORDER UNDER INCOME-TAX (APPELLATE TRIBUNAL) Rules, 1963 notification w.e.f. 01/10/1997, defining territorial jurisdiction of various Benches of the Tribunal, and more particularly 4th para thereof stipulating that “The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer” read with various landmark decisions i.e. MSPL Ltd. v. PCIT [2021 (5) TMI 739 - BOMBAY HIGH COURT] upheld the [2023 (4) TMI 1181 - SC ORDER] and CIT v. ABC Paper Ltd [2022 (8) TMI 863 - SUPREME COURT] that the tribunal’s Benches at Pune have no jurisdiction to entertain this Revenue’s appeal for want of “situs” of the Assessing Officer in very terms. We, accordingly, reject the Revenue’s instant appeal as “returned” with liberty to be instituted afresh at the appropriate Bench(s) of the Tribunal as per law. Ordered accordingly.
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