2024 (5) TMI 1457 - AT - Income Tax

Tax Appeal Dismissed: Jurisdictional Error Highlights Importance of Correct Filing Venue in Tax Cases.

The ITAT Pune dismissed the assessee's appeal on jurisdictional grounds, determining that the appropriate venue for the appeal was the Mumbai bench, not ... Denial of exemption u/s. 80G(5) - territorial jurisdiction of ITAT bench(es) at Pune - HELD THAT:- This tribunal’s office noting dated 12.03.2024 had sought to ascertain the issue of territorial jurisdiction of ITAT bench(es) at Pune. CIT-DR at this stage took us to the said noting wherein it is evident that the learned coordinate bench at Mumbai has already dealt with the assessee’s appeal dealing with the issue of sec. 12AB registration and remanded the same back to the CIT(E). Faced with the situation, learned counsel sought to withdraw the assessee’s instant appeal in light of the tribunal’s Standing Order no. 1/1987 dated 17.07.1987 notifying the territorial jurisdiction of various benches in tribunal; as the assessee is assessed at Thane, not within the jurisdiction of ITAT, Pune bench(es), with liberty to be instituted afresh before the appropriate bench at Mumbai. The Revenue is fair enough in not objecting the assessee’s foregoing plea of withdrawal of appeal. This assessee’s appeal is dismissed as withdrawn. The ITAT Pune dismissed the assessee's appeal due to jurisdictional issues, as the assessee's appeal should be instituted before the appropriate bench at Mumbai, not Pune. The appeal was dismissed as withdrawn.