https://www.taxtmi.com/caselaws?id=796501 An appeal must be filed before the Tribunal Bench having territorial jurisdiction over the appellant's registered office. As the registered office fell within the Cuttack Bench's jurisdiction, filing before the Hyderabad Bench was not maintainable. No statutory provision permitted the Hyderabad Bench or its Registry to transfer the appeal to the competent Bench. The stated delay was also unsupported by sufficient cause for condonation. en-us Fri, 30 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796501 An appeal must be filed before the Tribunal Bench having territorial jurisdiction over the appellant's registered office. As the registered office fell within the Cuttack Bench's jurisdiction, filing before the Hyderabad Bench was not maintainable. No statutory provision permitted the Hyderabad Bench or its Registry to transfer the appeal to the competent Bench. The stated delay was also unsupported by sufficient cause for condonation. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796501