2008 (3) TMI 335

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....ppellate Tribunal, West Zonal Bench at Mumbai ('the Tribunal') in Appeal No. C/1367/05. 2. It appears that the Assessee had preferred an application on 4th October, 2006 before the Tribunal seeking transfer of his appeal to Delhi. The application was considered by the Tribunal in Mumbai on 15th November, 2006 and it was dismissed. The Tribunal fixed the date of hearing in Mumbai on 11th December,....

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....pplication for the second time, it is now not open to the Assessee to raise such a plea since a decision has also been rendered on merits in the appeal. 7. It is submitted that the Managing Director of the Assessee is a senior citizen and it is not possible for him to pursue the matter outside Delhi. While that may be so, we find that the Assessee is a private limited company and not a sole propr....