Appeal must be filed before ITAT Bench having jurisdiction over AO

Ramamoorthy Srinivasan Chandilya Vs ITO (ITAT Chennai) Assessee filed an appeal before ITAT Chennai Bench against the order of CIT(A)/NFAC, Delhi. At the time of hearing, it was noticed that the jurisdictional Assessing Officer of Assessee is located in Hyderabad. As per Rule 4 of the Income Tax (Appellate Tribunal) Rules, 1963 read with CBDT Notification No. F.No.63-AD(AT/97) dated 16.09.1997, the jurisdiction of ITAT Bench is determined by the location of AO. Therefore, since AO is in Hyderabad, the appeal should have been filed before ITAT Hyderabad Bench, not Chennai Bench. Bench also reli...