2025 (2) TMI 1680

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....Mr Narendra Reddy ['Ld. DR'] ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the Revenue instituted challenging DIN & Order No ITBA/NFAC/S/250/2023-24/1060786533(1) dt. 12/02/2024 passed by National Faceless Appeal Centre, Delhi ['Ld. NFAC' hereinafter] u/s 250 of the Income-tax Act, 1961 ['the Act' hereinafter] which in turn ascended out of assessment order dt. 31/12/2019 passed u....

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....essment jurisdiction over the assessee falls outside the jurisdiction of Income Tax Appellate Tribunal, Panaji Benches Panaji. The present appeal of the Revenue is therefore requested for transfer to respective bench. To solidify the legal position in relation to jurisdiction, the Ld. DR candidly assisted by taking us through the standing order of ITAT issued in the year 1971 and also the recent j....

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....n'ble Supreme court by its judgement in 'PCIT Vs ABC Papers Ltd.' (supra), has put the issue of jurisdiction of appellate forum 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 the Act in relation to transfer of cases. 6. In aforestated cont....

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....y falls beyond the territorial jurisdiction of Panaji Tribunal/Benches, therefore this Bench of the Tribunal per-se does not have jurisdiction to entertain the instant appeal of the Revenue, going by the Standing Order issued in 2002 (supra). As per the foregoing notification, the Tribunal's Bangalore Benches, Bangalore is vested with the territorial jurisdiction to entertain the appellant&#39....