Transfer of appeal between zonal benches can be ordered only by the President, not by the Tribunal bench hearing the request.

The Appellate Tribunal lacks jurisdiction to entertain a request to transfer an appeal from one zonal bench to another, because such transfer can be ordered only by the President through a general or special order. Where the Revenue sought transfer on the ground that a connected appeal against the same order was pending before another bench, the Bench held that the transfer request was beyond its authority and therefore not maintainable before it. The Registry was directed to place the transfer application and the appeal before the President for appropriate orders.

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Issues: Whether the Appellate Tribunal had jurisdiction to entertain an application for transfer of an appeal from one zonal bench to another and whether such application was maintainable before the Bench.

Analysis: The transfer sought by the Revenue was for moving the appeal to another bench because a connected appeal against the same order had been filed there. The Bench relied on the principle that transfer from one zonal bench to another can be ordered only by the President by general or special order, and not by the Bench before which the transfer request is made. On that basis, the Bench treated the transfer application as beyond its jurisdiction.

Conclusion: The transfer application was held not maintainable before the Bench, and the Registry was directed to place the application and appeal before the Hon'ble President for appropriate orders.

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