Power to transfer appeals is vested with benches of ITAT & not with President

DCIT Vs K.K. Patel Finance Ltd (ITAT Kolkata) Facts- The assessee, M/s. K.K. Patel Finance Ltd has jurisdiction in Indore. The Assistant Commissioner of Income Tax passed assessment orders, indicating jurisdiction. The parties discussed appellate jurisdiction between the ITAT and the High Court based on the Assessing Officer’s location. The assessee’s counsel requested the appeals be transferred to the ITAT Indore Bench for adjudication. Conclusion- Held that the power to transfer appeals is vested with the respective Benches of the ITAT, and not with the President of the ITAT and the tran...