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Appeal Dismissed for Lack of Jurisdiction Based on AO Location
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 461
- Case Name
- ITO Vs Prominent Datamatics Marketing Pvt. Ltd. (ITAT Varanasi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Varanasi
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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 betwe...
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