ITAT Cannot Dismiss Transferred Appeals for Jurisdictional Doubt: Delhi HC

Sahara India Ltd. Vs ITAT Delhi Bench & Ors. (Delhi High Court) In Sahara India Ltd. v. ITAT Delhi Bench & Ors., the Delhi High Court held that the Income Tax Appellate Tribunal (ITAT) Delhi Bench acted unlawfully in dismissing long-pending appeals and cross-objections of the Sahara Group on the ground of lack of territorial jurisdiction. These matters had originally been filed before the Lucknow Bench but were administratively transferred to Delhi by orders of the ITAT President under the Tribunal Rules. Despite acknowledging this transfer and despite neither party objecting to jurisd...