TMI Blog2012 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the assessee has submitted that the assessment was framed by the Assessing Officer, ACIT, Central Circle-2, New Delhi and the first appellate order was passed by the ld. CIT(A)-III, Laxmi Nagar, Delhi. The ld. counsel for the assessee further submitted that the jurisdiction of the Tribunal depends upon the location of the office of the Assessing Officer and not the place of business or residence of the assessee as per the standing orders under Income-tax (Appellate Tribunal) Rules, 1963. Since the office of the Assessing Officer who has passed the assessment orders is situated within the jurisdiction of ITAT, Delhi Benches, the appeals in these cases should have been filed before the Delhi Benches of the Tribunal and not before the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs were filed before the ld. CIT(A)-III, Laxmi Nagar, Delhi on 31.1.2011. The jurisdiction of the Assessing Officer over the assessee was transferred by the ld. Commissioner of Income-tax vide his order dated 12.8.2011 w.e.f. 23.8.2011 under section 127(2) of the Act from Delhi to Kanpur. If the contention of the Revenue is accepted that w.e.f. 23.8.2011 the jurisdiction of the Assessing Officer over the assessee is transferred from Delhi to Kanpur for the purpose of filing of appeals against the orders of the Assessing Officer, then the appeals against the assessment orders should have been disposed of by the ld. CIT(A), Kanpur and not by the ld. CIT(A), Delhi who has passed the order on 26.8.2011 after the transfer of jurisdiction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed before the Delhi High Court and the issue was raised whether the Delhi High Court has jurisdiction to hear the appeal in the light of the fact that jurisdiction of the Assessing Officer over the assessee has been transferred from Bulandshaher to Delhi. Their Lordships of the Delhi High Court have held that transfer of assessment record would not alter the competency of the competent High Court in relation to filing of appeal is concerned. Because the situs of the Assessing Officer and not the Tribunal is the basis for determining the forum of appeal. Therefore, the appeal against the order passed by the Tribunal even though located in Delhi ought to be filed in the High Court at Allahabad. 7. Similar view was expressed by Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Assessing Officer at Bangalore. Accordingly, these appeals are returned to the Revenue-appellant for their filing before the competent court of jurisdiction in accordance with law. 8. Turning to the cases in hand, undisputedly the office of the Assessing Officer who passed the assessment orders is located in Delhi, over which the Delhi Benches of the Tribunal has jurisdiction. The order under section 127 of the Act was passed by the ld. Commissioner of Income-tax on 12.8.2011 w.e.f. 23.8.2011, which was passed after passing the assessment order and even after filing of the first appeal. Therefore, the Delhi Benches of the Tribunal have the jurisdiction over the assessee to hear the appeals and not the Lucknow Benches of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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