The case of the assessee was transferred from Ahmadabad to Noida  by order dated 29^th December 2020.  The appeal of the assessee for the assessment year 2012-13 was decided by the Appellate Tribunal on 12^th  November, 2020 Assessment order was passed on 28^th  Dec. 2017 CIT (A) decided the appeal on 31st Jan., 2019. Appellate Tribunal decided the appeal on by the Tribunal on 12th Nov., 2020.  On the dt. 29th Dec, 2020, the assessment case of the assessee for asst. yr. 2012 13 was not pending Even if one were to apply the principle of appeal being continuation of the assessment, the fact that the Revenue has chosen to file the instant appeal in June, 2021, it cannot be relied to contend that proceeding was pending on 29th Dec, 2020. Therefore jurisdiction to hear the appeal would continue to vest with the Gujarat High Court and not before the Allahabad High Court. The appeal has been wrongly instituted before Allahabad High Court.  Accordingly the appeal was dismissed. (AY. 2012-13)