9911796707
TMI Blog2015 (3) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... 64/JP/2011 for the Assessment Year 2008-09, 739/JP/2012 for the Assessment Year 2009-10 and 819/JP/2013 for Assessment Year 2009-10. 2. The Tribunal decided the matter of M/s. Saraf Exports, RIICO Industrial Area, Sardarsahar, District Churu, arising out of the order of Commissioner of Income Tax (Appeals)-III, Jaipur dated 23.08.2011, which had arisen from the assessment order dated 24.11.2010, passed by the Deputy Commissioner of Income Tax, Circle Jhunjhunu. 3. An application has been filed by the respondent-assessee to transfer the matter to the Principal Seat of Rajasthan High Court at Jodhpur, as according to the applicant, the ordinary jurisdiction of the Bench of the Income Tax Appellate Tribunal had to be determined by the place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by learned counsel appearing for the Commissioner of Income Tax, Jaipur-III-appellant, that Note 4 appended to the table provides in more than clear terms that the jurisdiction of the Bench will not be determined by the place of business or residence of the assessee, but by the location of the office of the Assessing Officer. Note 4 provides as follows: "4. 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." 6. Learned counsel appearing for the Commissioner of Income Tax Jaipur-III has also relied on the principle of merger explained in the judgment of the Division Bench of the Patna High Court, Ranchi B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the office of the Assessing Officer. 8. In the present case, the office of the Assessing Officer is situate at Jhunjhunu, and thus, the Jaipur Bench of the Income Tax Appellate Tribunal had the jurisdiction to decide the Appeal. The orders of the Assessing Authority and Appellate orders have merged in the order of the Income Tax Appellate Tribunal at Jaipur, and thus the Jaipur Bench of Rajasthan High Court has the jurisdiction to entertain and decide the Appeal under Section 260A of the Act. The doubts, if any, have been clarified by the Division Bench of the Patna High Court, Ranchi Bench, with which we respectfully agree. 9. In view of the above, we are of the view that this Income Tax Appeal was rightly entertained for hearing at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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