Assessee company had raised share capital including share premium during year.Assessing Officer located at Kolkata passed an assessment order treating said amount of share capital including share premium as unexplained and made addition under section 68 on account of same.Commissioner (Appeals), Kolkata deleted said addition. Revenue filed an  appeal before Gauhati Bench of Tribunal. Dismissing the appeal the Tribunal held that  the  assessee always had its address in Kolkata. In both orders of Assessing Officer as well as Commissioner (Appeals), there was no whisper about transfer of case of assessee from Kolkata jurisdiction to Gauhati jurisdiction by complying with provisions of Act.Appeal filed by revenue was under improper jurisdiction, owing to fact that impugned assessment order was passed by Assessing Officer at Kolkata. Accordingly the appeal is  dismissed with liberty to revenue to file a fresh appeal before appropriate bench of Tribunal having jurisdiction over assessee. (AY. 2012-13)