2025 (2) TMI 117

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.... Addl. Commissioner of Income Tax (Appeals) [CIT(A)] dated 28.05.2024 for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is an individual engaged in the business of authorised dealer of Airtel Network. The return of income for AY 2017-18 was filed on 05.08.2017 and the same was revised on 08.08.2019 disclosing income of Rs. 2,80,710/-. Against the said return of i....

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.... 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. At the outset I find that this Tribunal lacks jurisdiction to adjudicate the preset appeal. The appeal does not lie before the Cochin Bench, since the assessment order is passed by the AO situated at Srikakulam, Andhra Pradesh. The jurisdiction of the Tribunal is determined by the situs of the AO as per notificati....