{"id":25530,"date":"2022-03-16T05:16:41","date_gmt":"2022-03-15T23:46:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=25530"},"modified":"2022-03-16T05:16:41","modified_gmt":"2022-03-15T23:46:41","slug":"jurisdiction-for-filling-an-appeal-before-itat","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/jurisdiction-for-filling-an-appeal-before-itat\/","title":{"rendered":"Jurisdiction for filling an appeal before ITAT"},"content":{"rendered":"<p>Assessee is partnership firm. Assessment was completed by the Addl. CIT, Mumbai. Assessee has filed an appeal before CIT A Mumbai, who has decided an appeal and deleted some addition and on some issues partly allowed an appeal . Assessee has filed an appeal against the said order of CIT A , before the ITAT Mumbai. Meanwhile assessee has shifted his office to Pune . Department has filed an appeal against the order of the CIT A on the issues where CIT has given full relief as well as part relief before the ITAT pune as the now filed is transfer to Pune.<\/p>\n<p>From the 2012, assessee has made request to President of ITAt\u00a0 for transfer of CASE from ITAT Mumbai to ITAT Pune since there are cross appeal. However said application before President is still pending. On enquiry , it is told that same is pending due to decision of Mumbai HC in the case of MSPL 127 Taxmann.com 379.<\/p>\n<p>Appeal of the department file before Pune ITAT has been fixed since it is old appeal, and Bench is not accepting the request for Keeping in abeyance the hearing till the decision of Presindent on request of transfer of assesee,s appeal to Pune from Mumbai.<\/p>\n<p>Can assessee take the stand that since original AO is from Mumbai the department should also filed an appeal at Mumbai . Pl guide<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[515],"qa_category":[23],"qa_tag":[530,531],"class_list":["post-25530","qa","type-qa","status-publish","hentry","qa_expert-dr-k-shivaram-senior-advocate","qa_category-income-tax","qa_tag-itat","qa_tag-jurisdiction-for-filing-appeal"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/25530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25530"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25530"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=25530"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=25530"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=25530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}