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ITAT Jurisdiction_Where to File an Appeal

Started by capankajarora, April 18, 2011, 04:32:44 PM

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Where Appeal would be filed by the AO ; ITAT Delhi OR ITAT Chandigarh

ITAT Delhi
1 (100%)
ITAT Chandigargh
0 (0%)

Total Members Voted: 1


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.



I think it is Chandigarh because the AO who passed the order under section 201 of the Act was sitting in Chandigarh and appeal effect has also been given by the AO of Chandigarh. May be i am wrong but as per my view the only place is Chandigarh ITAT


Although all ITAT banches are representing to a one court i.e. ITAT Tribunal but for convince sack created jurisdiction to so many other problems. Since at the first appellate stage case transfered at Delhi. and  original jurisdiction lie at Chandigarh, therefore, at the second appellate stage jurisdiction will lie at Chandigarh.