| Court: | Hon'ble Bombay High Court |
| Head Notes: | Petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 19.03.2020 passed by the Income Tax Appellate Tribunal, Bangalore Bench. The Order pertained to transfer of the said appeals from the Bangalore Bench of the Income Tax Appellate Tribunal to Mumbai Benches of the Income Tax Appellate Tribunal. The Writ Petition was allowed and the transfer was held to be invalid See article by Advocate Parveen Kumar Bansal (Former ITAT Vice President) and CA Gaurav Bansal: POWER OF PRESIDENT ITAT TO TRANSFER AN APPEAL FROM ONE BENCH TO ANOTHER OUTSIDE THE HEADQUARTERS IN A DIFFERENT STATE! |
| Law: | Income-Tax Act |
| Section(s): | Section 127, 255, 260A |
| Counsel(s): | Mr. J. D. Mistri, Senior Advocate & Mr. R.V. Desai, Senior Advocate |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | itat Manager |
| Date of upload: | May 27, 2021 |
When the jurisdiction over a particular assessee is transferred from one Assessing Officer to another under section 127 of the Act, at the best, the respondent or the appellant as the case may be in the appeal can be changed as in the case of successors in interest brought on record For example: ITO, Ward-1(2), Hyderabad [who passessed the impugned assessment order] represented by ITO, Ward-12(3), Mumbai. But, territorial jurisdiction should always be with the Assessing Officer at the point of time of taking the decision i.e., framing the assessment. If the case continues to go even to the level of Apex Court, the result would effect the original order only viz., upheld or modified or set aside and all the orders passed by CIT(A), ITAT and High Court concerned will be merged to the original assessment order. Therefore, the appeals in MSPL can be transferred from Bangalore Benches to Mumbai Benches for hearing purpose and making the present Assessing Officer as Representative to the original Assessing Officer but the case shall have to be continued with the territorial jurisdiction with Bangalore Benches [Karnataka State].