https://www.taxtmi.com/caselaws?id=456002 The ITAT Kolkata dismissed the revenue's appeal due to improper jurisdiction. The assessment order was passed by AO at Jagadhri, Haryana, which falls outside Kolkata bench jurisdiction. Citing SC precedent in PCIT v. ABC Papers Ltd., the appropriate HC for appeals is where the AO assessed the case. The ITAT noted that under section 255(5) and (6), the President cannot transfer pending appeals between benches in different states. The appeal was dismissed with liberty to revenue to file fresh appeal before appropriate ITAT bench with jurisdiction over the assessee, along with condonation of delay petition. en-us Wed, 06 Sep 2023 00:00:00 +0530 Thu, 20 Jun 2024 10:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456002 The ITAT Kolkata dismissed the revenue's appeal due to improper jurisdiction. The assessment order was passed by AO at Jagadhri, Haryana, which falls outside Kolkata bench jurisdiction. Citing SC precedent in PCIT v. ABC Papers Ltd., the appropriate HC for appeals is where the AO assessed the case. The ITAT noted that under section 255(5) and (6), the President cannot transfer pending appeals between benches in different states. The appeal was dismissed with liberty to revenue to file fresh appeal before appropriate ITAT bench with jurisdiction over the assessee, along with condonation of delay petition. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456002