The assessee has to file an application before the Honourable President of the ITAT , giving reasons for transfer of matter from one Bench of the ITAT to another Bench . The copy must be filed to the Assessing Officer of the assessee. The transfer petition will be heard by the ITAT Bench , and thereafter the matter is either transferred or rejected . In MSPL Limited v. PCIT (2021) 436 ITR 199 / 202 DTR 117/ 321 CTR 1 (Bom.)(HC) the Court held that an order dated August 20, 2020 passed by the President of the Tribunal under rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963 directing that the appeals be transferred from the Bangalore Bench of the Tribunal to be heard and determined by the Mumbai Benches of the Tribunal at Mumbai. On a writ petition against the order, a preliminary objection was raised regarding maintainability of the petitions. The Court held that the writ petition was maintainable because the petitioner had no other statutory remedy. Having regard to the mandate of clause (2) of the article 226 of the Constitution, the Bombay High Court had jurisdiction to entertain the petitions. Court also held that the fact that the assessee may have expressed no objection to the transfer of the assessment jurisdiction from the Assessing Officer at Bangalore to the Assessing Officer at Mumbai after assessment for the assessment years covered by the search period, could not be used to non-suit the petitioner in his challenge to the transfer of the appeals from one Bench of the Tribunal to another Bench in a different State and in a different zone. The two were altogether different and had no nexus with each other. That the orders dated March 19, 2020 and August 20, 2020 were wholly unsustainable in law