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Issues: (i) Whether the Panaji Bench of the Tribunal had territorial jurisdiction to entertain the Revenue's appeal when the Assessing Officer was stationed outside its notified territorial limits.
Issue (i): Whether the Panaji Bench of the Tribunal had territorial jurisdiction to entertain the Revenue's appeal when the Assessing Officer was stationed outside its notified territorial limits.
Analysis: The territorial jurisdiction of the Tribunal was held to depend on the location of the jurisdictional Assessing Officer. The governing standing order under Rule 4(1) of the Income Tax Appellate Tribunal Rules, 1963 fixes ordinary jurisdiction with reference to the situs of the Assessing Officer, and the principle was reinforced by the Supreme Court's ruling that the situs of the Assessing Officer is the ative factor for appellate forum jurisdiction. Since the Assessing Officer who framed the assessment was located at Mangaluru in Dakshina Kannada District, which falls outside the territorial limits of the Panaji Bench, the appeal could not be entertained by that Bench.
Conclusion: The Panaji Bench lacked territorial jurisdiction and the appeal was not maintainable before it.
Final Conclusion: The Revenue's challenge could not be examined on merits by the Panaji Bench and was directed to be pursued before the appropriate Bench having jurisdiction over the Assessing Officer.
Ratio Decidendi: The appellate jurisdiction of the Tribunal is determined by the situs of the jurisdictional Assessing Officer, and an appeal filed before a Bench lacking territorial jurisdiction is not maintainable.
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