Appeal Dismissed for Lack of Jurisdiction Based on AO Location

ITO Vs Prominent Datamatics Marketing Pvt. Ltd. (ITAT Varanasi) Appeal Not Maintainable Due to Lack of Territorial Jurisdiction — Jurisdiction Follows AO Who Passed Assessment Order In ITO Ward-2(1), Varanasi v. Prominent Datamatics Marketing Pvt. Ltd. (ITA No. 135/VNS/2020 with CO No. 04/VNS/2021, AY 2017-18), the Income Tax Appellate Tribunal, Varanasi (Circuit Bench), dealt with a fundamental jurisdictional dispute arising from an assessment order passed by ITO Ward-5(2), Kolkata, while the first appeal was decided by CIT(A), Varanasi. Due to a difference of opinion between the Judicial M...