2025 (8) TMI 880

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....ountant Member For The Assessee : None for the Assessee For The Revenue : Capt. Pradeep Arya ['Ld. DR'] ORDER PER GD. PADMAHSHALI; These two appeals are instituted by different assessees u/s 253(1) of the Income Tax Act, 1963 ['the Act' hereinafter] impugns DIN & Order No. ITBA/APLS/S/250/2022-23/1044553195(1) & 1044552896(1) both dt. 08/08/2023 passed by Ld. Commissioner of Income ....

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....e assessing officer who exercised the assessment jurisdiction over these appellants falls outside the jurisdiction of Income Tax Appellate Tribunal, Panaji Benches Panaji, hence these appeals are to be dismissed as not maintainable. To drive home former contention the Ld. DR beside pressing into service the standing orders of ITAT has also relied upon the judgement rendered in 'PCIT Vs ABC Paper L....

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.... based on the location of the Jurisdictional Assessing Officer. Underpinning the above principle, the Hon'ble Supreme court in 'PCIT Vs ABC Papers Ltd.' (supra), has put the issue of jurisdiction to rest by holding that, the 'situs of the assessing officer' is the only decisive key factor for determining the jurisdiction of appellate forum irrespective of any administrative order passed u/s 127 of....

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....es, the clinching factual position that, the situs of the assessing officer who framed respective assessments in appellant's cases was Hubli city of Dharwad District of Karnataka State which admittedly falls beyond the territorial jurisdiction of Panaji Tribunal/Benches. Therefore, going by the Amended Standing Order (supra) this Bench ad-idem does not have jurisdiction to entertain the present ap....