2025 (4) TMI 1994

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....separate orders of assessment both dt. 28/12/2018 passed u/s 144 r.w.s. 153A & 144 of the Act respectively by the Asstt. Commissioner of Income Tax, Central Circle-2, Mangaluru ['Ld. AO' hereinafter] in relation to assessment year 2014-15 & 2017-18 ['AYs' hereinafter]. 2. The cases were called twice; none appeared at the behest of the appellant, having regard to limited issue involved herein, rejecting the application for withdrawal on respondent revenue's request, we proceeded ex-parte in the absence of appellant u/r 24 of ITAT-Rules, 1963. 3. The conjoint consideration of material placed on records including letter of withdrawal dt. 05/04/2025 and submissions of Ld. DR it reveals that; the assessing officer who holds the territorial....

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....5. We are mindful to state here that, although certain benches of the Tribunal exercise its jurisdiction over more than one state, however the explanation 4 to Standing Order dt. 01/10/1997 issued under rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 categorically prescribes that; the ordinary 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 jurisdiction of appellate forum irrespective of any administrativ....