https://www.taxtmi.com/highlights?id=78678 The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no formal transfer to Gauhati jurisdiction. Referring to legal precedents, the appeal was deemed under improper jurisdiction due to the assessment order's origin in Kolkata. The appeal was dismissed, allowing the Revenue to refile before the appropriate ITAT bench with a delay condonation petition. The time taken for the dismissed appeal may be considered for delay condonation in the refiled appeal. en-us Thu, 20 Jun 2024 15:43:50 +0530 Thu, 20 Jun 2024 15:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78678 The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no formal transfer to Gauhati jurisdiction. Referring to legal precedents, the appeal was deemed under improper jurisdiction due to the assessment order's origin in Kolkata. The appeal was dismissed, allowing the Revenue to refile before the appropriate ITAT bench with a delay condonation petition. The time taken for the dismissed appeal may be considered for delay condonation in the refiled appeal. Highlights Income Tax Thu, 20 Jun 2024 15:43:50 +0530 https://www.taxtmi.com/highlights?id=78678