Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The ITAT Panaji Bench held that it lacked territorial jurisdiction over the appeals since the assessing officer's office was situated in Hubli, Dharwad District, Karnataka, outside the Panaji Bench's jurisdiction. Consequently, the appeals were dismissed in limine as not maintainable. The tribunal granted leave to the appellant to file the appeals before the appropriate ITAT bench vested with jurisdiction over the assessing officer's territorial area.
The ITAT Panaji Bench held that it lacked territorial jurisdiction over the appeals since the assessing officer's office was situated in Hubli, Dharwad District, Karnataka, outside the Panaji Bench's jurisdiction. Consequently, the appeals were dismissed in limine as not maintainable. The tribunal granted leave to the appellant to file the appeals before the appropriate ITAT bench vested with jurisdiction over the assessing officer's territorial area.
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