https://www.taxtmi.com/caselaws?id=754290 The ITAT Gauhati dismissed the revenue's appeal due to improper jurisdiction. The assessee consistently maintained its address in Kolkata, and the assessment order was passed by ITO Ward-9(2), Kolkata. No proper transfer of the case from Kolkata to Gauhati jurisdiction was established per statutory provisions. Citing precedents from Punjab & Haryana HC and Bombay HC, the tribunal found the appeal was filed in wrong jurisdiction. Revenue was granted liberty to file fresh appeal before appropriate ITAT bench with jurisdiction over the assessee, along with condonation petition for delay. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 20 Jun 2024 08:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754290 The ITAT Gauhati dismissed the revenue's appeal due to improper jurisdiction. The assessee consistently maintained its address in Kolkata, and the assessment order was passed by ITO Ward-9(2), Kolkata. No proper transfer of the case from Kolkata to Gauhati jurisdiction was established per statutory provisions. Citing precedents from Punjab & Haryana HC and Bombay HC, the tribunal found the appeal was filed in wrong jurisdiction. Revenue was granted liberty to file fresh appeal before appropriate ITAT bench with jurisdiction over the assessee, along with condonation petition for delay. Case-Laws Income Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754290