Jurisdiction of ITAT depends upon location of office of AO passing the order

ITAT LUCKNOW BENCH ‘A’ Assistant Commissioner of Income-tax versus Smt. Lata Jain Income Tax  Appeal Nos. 742 & 743 (Lkw.) of 2011 [ASSESSMENT YEARS 2006-07 & 2007-08] Date of Pronouncement – 03.07.2012 ORDER Sunil Kumar Yadav, Judicial Member These appeals are preferred by the Revenue against the respective order of the ld. CIT(A) on various grounds. 2. During the course of hearing of the appeals, the ld. counsel for the assessee has moved an application raising a preliminary objection with regard to the jurisdiction of this Bench of the Tribunal to hear these appe...