https://www.taxtmi.com/caselaws?id=466883 The note addresses forum competence for appeals to the Income Tax Appellate Tribunal, stating the controlling principle that jurisdiction to entertain an appeal is governed by the seat/location of the assessing officer who issued the assessment order. Applying that rule, an appeal lodged before the Varanasi bench against an assessment order made by an assessing officer seated in Delhi is not competent. The operative effect is that such misfiled appeals should be dismissed for want of proper forum, and the revenue must prefer a fresh appeal before the Delhi benches, with a petition for condonation of delay if required. 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 The note addresses forum competence for appeals to the Income Tax Appellate Tribunal, stating the controlling principle that jurisdiction to entertain an appeal is governed by the seat/location of the assessing officer who issued the assessment order. Applying that rule, an appeal lodged before the Varanasi bench against an assessment order made by an assessing officer seated in Delhi is not competent. The operative effect is that such misfiled appeals should be dismissed for want of proper forum, and the revenue must prefer a fresh appeal before the Delhi benches, with a petition for condonation of delay if required. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466883