https://www.taxtmi.com/caselaws?id=781822 ITAT territorial jurisdiction for filing an appeal depends on the location of the Assessing Officer under Rule 4 of the Income Tax (Appellate Tribunal) Rules, 1963, read with Notification No. F.No.63-AD(AT/97) dated 16.09.1997. Where the Assessing Officer was stationed at Hyderabad, the proper forum was the ITAT, Hyderabad Bench, not the Chennai Bench. On that basis, the appeal before the Chennai Bench was treated as not maintainable for want of jurisdiction and dismissed, with liberty to present a fresh appeal before the Hyderabad Bench and seek condonation of delay, if necessary. en-us Tue, 16 Sep 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781822 ITAT territorial jurisdiction for filing an appeal depends on the location of the Assessing Officer under Rule 4 of the Income Tax (Appellate Tribunal) Rules, 1963, read with Notification No. F.No.63-AD(AT/97) dated 16.09.1997. Where the Assessing Officer was stationed at Hyderabad, the proper forum was the ITAT, Hyderabad Bench, not the Chennai Bench. On that basis, the appeal before the Chennai Bench was treated as not maintainable for want of jurisdiction and dismissed, with liberty to present a fresh appeal before the Hyderabad Bench and seek condonation of delay, if necessary. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781822