https://www.taxtmi.com/caselaws?id=776332 Territorial appellate jurisdiction lay with the ITAT, Bengaluru because the assessee's place of business was in Mangaluru, Karnataka; the fact that the first appellate orders were passed by the Addl./JCIT (Appeals), Visakhapatnam did not confer jurisdiction on the ITAT, Visakhapatnam. The Tribunal accepted the Revenue's objection that the appeals had been filed before the wrong forum and held that it lacked jurisdiction to entertain them. The appeals were accordingly dismissed as not maintainable before the Visakhapatnam Bench. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776332 Territorial appellate jurisdiction lay with the ITAT, Bengaluru because the assessee's place of business was in Mangaluru, Karnataka; the fact that the first appellate orders were passed by the Addl./JCIT (Appeals), Visakhapatnam did not confer jurisdiction on the ITAT, Visakhapatnam. The Tribunal accepted the Revenue's objection that the appeals had been filed before the wrong forum and held that it lacked jurisdiction to entertain them. The appeals were accordingly dismissed as not maintainable before the Visakhapatnam Bench. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776332