Tribunal held that , The Assessing Officer having jurisdiction to assess the income of the assessee is located in New Delhi, which falls in jurisdiction of Delhi therefore the jurisdiction for hearing of these applications, and hearing of the related appeals, vests in Delhi benches of this Tribunal. However, it is for the Hon’ble President to take a final call on the issue, as is the unambiguous thrust of Rule 4(1) of the ITAT Rules. We, therefore, deem it fit and proper to direct the Registry to place all stay applications and related appeals, as indeed all other appeals of this assessee, before Hon’ble President for appropriate orders. In order to ensure, however, that these applications are not rendered infructuous or nugatory by recovery of the impugned outstanding tax demands in the meantime, we also take on record the categorical assurance so graciously extended by the learned Departmental Representative, not to take any coercive measures for recovery or collection of the outstanding disputed demands till the time the present stay applications are disposed of by the Tribunal.
11. In the result, while, in our considered view, the correct jurisdiction of hearing these appeals is with Delhi benches, the matter is to be placed before Hon’ble President for directing transfer of appeals, as he, under the scheme of rule 4(1) of the ITAT Rules, is the final arbiter on this issue. (S.A. Nos .41 to 45/Ahd/2018 dt.11-05-2018 ) ( AY.2008 -09,2009-10)