Jurisdictional Hurdles Halt Tribunal Appeals; Parties Directed to Correct Forum for Resolution.

The ITAT dismissed both the Revenue's appeal and the assessee's cross objection due to jurisdictional issues, specifically the location of the Assessing Officer being outside its territorial jurisdiction. The Tribunal did not address the merits of the case or the delayed filing of the cross objection, focusing solely on jurisdictional grounds. The parties were instructed to file their appeals before the appropriate bench with jurisdiction over the Assessing Officer.

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Issues involved:
The jurisdiction of the Tribunal in relation to the location of the Assessing Officer, admission of delayed filing of Cross Objection, and the merits of the case.

Jurisdiction of the Tribunal:
The appeal was against the order of the Commissioner of Appeals-13, Pune passed u/s 250 r.w.s. 254 of the Income-tax Act, 1961. The assessment u/s 143(3) r.w.s. 92CA of the Act was framed by the Assistant Commissioner of Income Tax, Company Circle-1(2), Chennai. The Tribunal, following the judicial precedent in 'PCIT Vs ABC Papers Ltd.', emphasized that the situs of the assessing officer is crucial in determining the jurisdiction of the appellate forum. As the assessing officer's location was beyond the Tribunal's territorial jurisdiction, the appeal of the Revenue and the cross objection of the assessee were deemed not maintainable and were dismissed.

Admission of Delayed Filing of Cross Objection:
The Tribunal did not delve into the issue of the admission of delayed filing of Cross Objection against the Revenue's present appeal. Instead, the focus was on the limited issue of the Tribunal's jurisdiction based on the location of the Assessing Officer. The Tribunal's decision to dismiss the appeal and cross objection was primarily influenced by the jurisdictional aspect rather than procedural delays.

Merits of the Case:
The Tribunal refrained from commenting on the merits of the case and the other issues raised by the parties, such as the jurisdiction of the Commissioner of Appeals in entertaining the appeal and the merits of the case itself. The Tribunal's decision to dismiss the appeal and cross objection was solely based on the jurisdictional grounds related to the location of the Assessing Officer. The parties were directed to file their appeals before the appropriate bench of the Tribunal with jurisdiction over the Assessing Officer who framed the assessment.

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