2012 (7) TMI 1037

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....e appeals. 3. The ld. counsel for the assessee has submitted that the assessment was framed by the Assessing Officer, ACIT, Central Circle-2, New Delhi and the first appellate order was passed by the ld. CIT(A)-III, Laxmi Nagar, Delhi. The ld. counsel for the assessee further submitted that the jurisdiction of the Tribunal depends upon the location of the office of the Assessing Officer and not the place of business or residence of the assessee as per the standing orders under Income-tax (Appellate Tribunal) Rules, 1963. Since the office of the Assessing Officer who has passed the assessment orders is situated within the jurisdiction of ITAT, Delhi Benches, the appeals in these cases should have been filed before the Delhi Benches of the T....

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....ls against the said orders were filed before the ld. CIT(A)-III, Laxmi Nagar, Delhi on 31.1.2011. The jurisdiction of the Assessing Officer over the assessee was transferred by the ld. Commissioner of Income-tax vide his order dated 12.8.2011 w.e.f. 23.8.2011 under section 127(2) of the Act from Delhi to Kanpur. If the contention of the Revenue is accepted that w.e.f. 23.8.2011 the jurisdiction of the Assessing Officer over the assessee is transferred from Delhi to Kanpur for the purpose of filing of appeals against the orders of the Assessing Officer, then the appeals against the assessment orders should have been disposed of by the ld. CIT(A), Kanpur and not by the ld. CIT(A), Delhi who has passed the order on 26.8.2011 after the transfer....

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....the Act. An appeal was filed before the Delhi High Court and the issue was raised whether the Delhi High Court has jurisdiction to hear the appeal in the light of the fact that jurisdiction of the Assessing Officer over the assessee has been transferred from Bulandshaher to Delhi. Their Lordships of the Delhi High Court have held that transfer of assessment record would not alter the competency of the competent High Court in relation to filing of appeal is concerned. Because the situs of the Assessing Officer and not the Tribunal is the basis for determining the forum of appeal. Therefore, the appeal against the order passed by the Tribunal even though located in Delhi ought to be filed in the High Court at Allahabad. 7. Similar view was e....