https://www.taxtmi.com/caselaws?id=466883 Tribunal appeal jurisdiction is determined by the location of the assessing officer who passed the assessment order. Where that officer was located in Delhi, an appeal filed by the revenue before the Varanasi bench was not competent; the proper forum was the Delhi benches of the Tribunal. The revenue could file a fresh appeal before the proper benches and seek condonation of delay, if advised. en-us Tue, 26 Sep 2023 00:00:00 +0530 Tue, 24 Feb 2026 21:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466883 Tribunal appeal jurisdiction is determined by the location of the assessing officer who passed the assessment order. Where that officer was located in Delhi, an appeal filed by the revenue before the Varanasi bench was not competent; the proper forum was the Delhi benches of the Tribunal. The revenue could file a fresh appeal before the proper benches and seek condonation of delay, if advised. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466883