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    <title>2024 (5) TMI 1457 - ITAT PUNE</title>
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    <description>Territorial jurisdiction before the ITAT was questioned because the assessee was assessed at Thane and had already pursued a related registration matter before the Mumbai bench. In view of the tribunal&#039;s territorial distribution and the pending/connected proceedings, the assessee sought to withdraw the Pune appeal with liberty to file afresh before the appropriate Mumbai bench. The Revenue raised no objection, and the appeal was dismissed as withdrawn with that liberty reserved.</description>
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      <description>Territorial jurisdiction before the ITAT was questioned because the assessee was assessed at Thane and had already pursued a related registration matter before the Mumbai bench. In view of the tribunal&#039;s territorial distribution and the pending/connected proceedings, the assessee sought to withdraw the Pune appeal with liberty to file afresh before the appropriate Mumbai bench. The Revenue raised no objection, and the appeal was dismissed as withdrawn with that liberty reserved.</description>
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