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Issues: (i) Whether the appeal was maintainable before the Panaji Bench of the Tribunal when the jurisdictional Assessing Officer was located outside its territorial jurisdiction.
Issue (i): Whether the appeal was maintainable before the Panaji Bench of the Tribunal when the jurisdictional Assessing Officer was located outside its territorial jurisdiction.
Analysis: The ordinary territorial jurisdiction of the Tribunal was held to depend on the location of the jurisdictional Assessing Officer under the applicable standing order and the Tribunal's jurisdictional arrangement. The situs of the Assessing Officer was treated as the ative factor for appellate jurisdiction, and a transfer of case under section 127 of the Act did not alter that principle. Since the Assessing Officer who framed the assessment was situated at Mangalore, outside the Panaji Bench's territorial limits, the appeal could not be entertained by that Bench.
Conclusion: The appeal was not maintainable before the Panaji Bench and was dismissed in limine for want of jurisdiction.
Final Conclusion: The Tribunal declined to entertain the appeal on jurisdictional grounds and left the assessee to approach the appropriate Bench, if necessary.
Ratio Decidendi: Appellate jurisdiction of the Tribunal is determined by the territorial location of the jurisdictional Assessing Officer, and not by an administrative transfer of the case under section 127 of the Income-tax Act, 1961.
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