https://www.taxtmi.com/caselaws?id=467604 Territorial jurisdiction of the ITAT is determined by the location of the jurisdictional Assessing Officer under the Tribunal's standing order and Rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963. Where the Assessing Officer is situated outside a bench's notified territorial limits, that bench cannot entertain the appeal. Applying that principle, the Panaji Bench held that the Assessing Officer was stationed at Sirsi, Uttara Kannada District, outside its territorial jurisdiction, and therefore the appeals were not maintainable before it and had to be filed before the appropriate bench. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 25 Mar 2026 20:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467604 Territorial jurisdiction of the ITAT is determined by the location of the jurisdictional Assessing Officer under the Tribunal's standing order and Rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963. Where the Assessing Officer is situated outside a bench's notified territorial limits, that bench cannot entertain the appeal. Applying that principle, the Panaji Bench held that the Assessing Officer was stationed at Sirsi, Uttara Kannada District, outside its territorial jurisdiction, and therefore the appeals were not maintainable before it and had to be filed before the appropriate bench. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467604