Territorial jurisdiction bars Revenue appeal before the Tribunal, leading to dismissal with liberty to approach the proper forum.

The Revenue's appeal was found not maintainable before the ITAT because the assessment order had been passed by the Assessing Officer at Kolkata, outside this Tribunal's territorial jurisdiction. The assessee's jurisdiction objection was accepted, and the Revenue did not dispute the factual basis for that objection. The appeal was dismissed on jurisdictional grounds, with liberty to the Revenue to file before the appropriate jurisdictional Tribunal.

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Issues: Whether the Revenue's appeal was maintainable before the Tribunal in view of the territorial jurisdiction objection.

Analysis: The appeal was filed against the appellate order for Assessment Year 1999-2000. The assessee objected that the assessment order had been passed by the Assessing Officer at Kolkata and that this Tribunal lacked territorial jurisdiction. The Revenue did not dispute this position, and the appeal was considered in light of the settled legal position on jurisdiction.

Conclusion: The appeal was held to be not maintainable before this Tribunal and was dismissed, with liberty to the Revenue to file an appeal before the appropriate jurisdictional Tribunal.

Final Conclusion: The decision finally disposes of the Revenue's appeal on the ground of territorial jurisdiction, leaving the Revenue at liberty to pursue the matter before the correct forum.

Ratio Decidendi: An appeal is not maintainable before a Tribunal lacking territorial jurisdiction over the assessment order, and such objection can warrant dismissal with liberty to approach the competent jurisdictional forum.

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