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Issues: (i) Whether the Panaji Bench had territorial jurisdiction to entertain the assessee's appeals when the jurisdictional Assessing Officer was situated outside its notified territory.
Analysis: The Tribunal noted that ordinary territorial jurisdiction under the Tribunal's standing order and Rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963 is determined by the location of the jurisdictional Assessing Officer. It also relied on the settled principle that the situs of the Assessing Officer is the decisive factor for appellate forum jurisdiction, and found that the Assessing Officer in the present matter was stationed at Sirsi, Uttara Kannada District, which fell outside the Panaji Bench's territorial limits.
Conclusion: The Panaji Bench lacked jurisdiction to entertain the appeals, which were not maintainable before it.
Final Conclusion: The appeals could not be adjudicated on merits before the Panaji Bench and were required to be presented before the appropriate bench having territorial jurisdiction over the Assessing Officer.
Ratio Decidendi: Territorial jurisdiction of the Income Tax Appellate Tribunal is governed by the situs of the jurisdictional Assessing Officer, and an appeal filed before a bench outside that territorial jurisdiction is not maintainable.
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