A company was based in Himachal Pradesh (HP). Had TAN allotted in HP. Order u/sec 201 was passed in HP by AO raising tax demand. Tax demand was paid. Appeal filed by the assessee against the order before CIT(A), HP.
Later on matter was transferred to Delhi CIT(A) as there was change in address of the assessee. CIT(A) passed order deleting the demand raised by the AO.
Appeal effect granting the refund will be given by the AO in Chandigargh having jurisdiction over HP as the TAN is of HP jurisdiction.
Uptill this point there is no dispute.
However, the question is whether the AO/ tax department will file before ITAT Delhi OR ITAT Chandigarh.
Will appreciate your views alongwith the supportings reference to decide the correct ITAT jurisdiction.
Rgds,
Later on matter was transferred to Delhi CIT(A) as there was change in address of the assessee. CIT(A) passed order deleting the demand raised by the AO.
Appeal effect granting the refund will be given by the AO in Chandigargh having jurisdiction over HP as the TAN is of HP jurisdiction.
Uptill this point there is no dispute.
However, the question is whether the AO/ tax department will file before ITAT Delhi OR ITAT Chandigarh.
Will appreciate your views alongwith the supportings reference to decide the correct ITAT jurisdiction.
Rgds,