2023 (2) TMI 1178

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.... For the Respondent : Shri Soumendu Kumar Dash, Ld. DR ORDER Per Amit Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the impugned order dated 29.03.2019, passed by Ld. CIT(A)-12, Bangalore for the quantum of assessment passed u/s 143(3) for AY 2014-15. 2. At the outset, it is brought to our notice that assessee has filed an application dated 01.....

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.... * The Appellant was merged into ABB Switzerland Limited during appellate proceedings. Therefore, the new jurisdiction of the merged entity M/s ABB Switzerland Limited lies at Mumbai. * The Commissioner of Income-tax (Appeals), Bangalore affirmed the assessment order vide order dated 29 March 2019. * Aggrieved with the order of the Commissioner of Income Tax (Appeals), the Ap....

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....ion of appeal. The relevant extract is given below: 33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only /before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under section 127 of the Act, the High Court within who....

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....me tax Appellate Tribunal does not have the power to transfer cases between various benches of the tribunal. Prayer:- In light of the above, we request your Honur to kindly allow the Appellant to withdraw the appeal filed before the Hon'ble Mumbai Tribunal with liberty to file fresh appeal with the Hon'ble Income Tax Appellate Tribunal, Bangalore with a condonation of del....