Jurisdiction of ITAT Bench shall be determined by location of AO

Panalpine World Transport India Pvt Ltd Vs Addl CIT (ITAT Delhi) Admittedly, the assessment order which culminates in the present proceeding was passed by an Assessing Officer located at Mumbai. As could be seen, after the final assessment order was passed, the jurisdiction of the Assessing Officer of the assessee was transferred from Mumbai to Delhi and the appeal arising out of the assessment order was disposed of by the first appellate authority located in New Delhi. However, as per Rule 4(1) read with paragraph 4 of the standing order/notification issued in consonance with the extant rule,...