Appellate jurisdiction requires transfer or return of appeal papers, not outright dismissal for want of territorial competence.

When an appellate authority finds that it lacks territorial jurisdiction over an appeal, it should not dismiss the matter outright; it must transfer the papers to the competent Commissioner (Appeals) or return them for presentation before the proper forum. The impugned order rejecting the appeal for want of jurisdiction was therefore unsustainable. The order was set aside, the appeal was restored, and the matter was directed to be assigned to the competent appellate authority, with the appellant obtaining restoration and waiver of pre-deposit.

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Issues: Whether an appeal filed before an appellate authority lacking territorial jurisdiction could be dismissed outright, or whether the papers were required to be transferred or returned to the proper appellate authority.

Analysis: The order under challenge declined to entertain the appeal on the ground of want of jurisdiction. The applicable jurisdictional notification was relied upon to contend that a different Commissioner (Appeals) had competence to hear the matter. Where the appellate authority found that it lacked jurisdiction, it ought not to have dismissed the appeal on merits or otherwise finally rejected it. The proper course was to transfer the appeal papers to the competent Commissioner (Appeals) or return them to the appellant for presentation before the proper forum.

Conclusion: The dismissal for want of jurisdiction was unsustainable. The impugned order was set aside, the appeal was restored, and the matter was directed to be assigned to the competent Commissioner (Appeals).

Final Conclusion: The proceeding was remitted for decision by the proper appellate authority, with the appellant obtaining the benefit of restoration and waiver of pre-deposit.

Ratio Decidendi: When an appellate authority concludes that it has no jurisdiction to hear an appeal, it should transfer or return the appeal to the competent authority rather than dismiss it outright.

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