TMI Blog2024 (4) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... hough certain benches of the Tribunal exercise its jurisdiction over more than one state, the explanation 4 to Standing Order dt. 01/10/1197 issued under rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 prescribes that; the ordinary jurisdiction of the Tribunal should be based on the location of the Assessing Officer. The Hon ble Supreme court s decision in PCIT Vs ABC Papers Ltd. [ 2022 (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the Revenue and Cross-Objection of the assessee stands DISMISSED. - Hon ble Shri S. S. Godara, Judicial Member And Shri G. D. Padmahshali, Accountant Member For the Assessee : Mr Sourabh Kulkarni [ Ld. AR ] For the Revenue : Mr Keyur Patel [ Ld. DR ] ORDER PER G. D. PADMAHSHALI, AM; The Revenue is in appeal against the order dt. 27/09/2023 of Commissioner of Appeals-13, Pune [in short CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solidated order dt. 02/07/2027 in ITA No. 502/PUN/2020 CO No. 07/PUN/2021 remitted the matter back to the file of Ld. CIT(A) for de-nova adjudication. In remand proceedings, the Ld. CIT(A)-13, Pune following his own adjudication/decision in AY 2014-15 in assessee s case, allowed the appeal by impugned order dt. 27/09/2023, against which both the rival parties are before us in similar way as they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(1) of Income Tax Appellate Tribunal Rules, 1963 prescribes that; the ordinary jurisdiction of the Tribunal should be based on the location of the Assessing Officer. The Hon ble Supreme court s decision in PCIT Vs ABC Papers Ltd. (supra), has put the issue of jurisdiction of appellate forum to rest by holding that, the situs of the assessing officer is the only key factor for determining the juri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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