2024 (11) TMI 1608

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....ssessee : None For the Revenue : Capt. Pradeep Arya ['Ld. DR'] ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the Revenue is instituted challenging DIN & Order No. ITBA/APL/M/250/2023-24/1053279879(1) dt. 29/05/2023 passed by learned Commissioner of Income Tax Appeals-2, Panaji ['Ld. CIT(A)' hereinafter] u/s 250 of the Income-tax Act, 1961 ['the Act' hereinafter] which in turn ....

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....akshina Kannada district of Karnataka State. It is brought to our notice that, the situs of the assessing officer who exercised the assessment 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 j....

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....rdinary jurisdiction of the Tribunal should be based on the location of the Jurisdictional Assessing Officer. Reinforcing the above principle, the Hon'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 jurisdict....