Wrong ITAT Bench Chosen: Appeal Dismissed for Lack of Jurisdiction

Gautam Gajabhai Kanjia Vs Assessment Unit (ITAT Delhi) Appeals from ITAT orders lie before the High Court having jurisdiction over the AO who passed the assessment order- Wrong bench appeal dismissed: ITAT Delhi declines jurisdiction, grants liberty to approach Mumbai Bench Delhi Tribunal dismissed the assessee’s appeal on the ground of lack of territorial jurisdiction. The Tribunal noted that the Assessing Officer who passed the assessment order was situated in Mumbai, whereas the appeal had been wrongly filed before the ITAT Delhi. Relying on the Supreme Court decision in PCIT, Chandigarh ...