TMI Blog1991 (12) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 in such a case, had come into force w.e.f. 1-4-1985 and were not applicable to the year under consideration. Hence this appeal by Revenue. 2. When this appeal was taken up for hearing, the learned counsel for the assessee submitted that this Bench of the Appellate Tribunal at Delhi does not have the jurisdiction to bear and determine this appeal from the order passed by CIT (Appeals), Bhopal. The learned counsel further submitted that the Indore Bench only could hear and determine this appeal. The learned D.R. on the other hand, submitted that the appellant in the appeal was ITO, Special Ward, Gwalior (M.P.) and as the territorial jurisdiction of the Benches atDelhiextend to and include Gwalior Division of the State ofMadhya Pradesh, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l made the Income-tax (Appellate Tribunal) Rules, 1963 (Rules 1963 vide Notification No. 1 AT/63 dated 17-4-1963) which repealed the appellate Tribunal Rules, 1946. Rule 3 of Rules, 1963 says that a Bench shall hold its sittings it its headquarters or at such other place or places as may be authorised by the President. Rule 4(1) of the Rules, 1963 provides that a Bench shall bear determine such appeals and applications made under the Act is the President may by general or special order direct. Rule 4(1) thus empowers the President to define the territorial jurisdiction of various Benches and to direct as to which appeal or appeals and/or application or applications shall be heard and Bench or Benches. Thus, the President may do by making a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that an appeal or application from a place lying within the jurisdiction of a particular bench may be heard and determined by another Bench not having jurisdiction over that place. 6. In the instant case, the assessment was admittedly made by ITO, A-Ward,Bhopaland the first appeal against the assessment so made was heard and determined by CIT (Appeals),Bhopal. The Indore Bench, as specified at S.No. 15 of Standing Order No. 1 of 1980 dated29-2-1980, as referred to above, has the territorial jurisdiction to hear and determine the appeals and applications from the places in Bhopal Division which includes the Bhopal District as well. As against this, general standing order No.1 of 1980 of the President by him in exercise of the powers confer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 4(1) and the Commissioner in directing an Assessing Officer to file an appeal under section 253(2) or to hear a case under section 125/127 discharge administrative functions. The inherent jurisdiction to hear and determine appeals and applications under the Act has been conferred upon a Bench by the Statute itself but the territories in respect of which a particular Bench has to exercise its inherent jurisdiction of hearing and determining appeals and applications are to be specified and defined by the President. Commissioner's powers under section 253(2) and/or made under section 125 (since omitted) or section 127 do not at all come in conflict with the powers of the President under Rule 4(1) of the Rules, 1963. Both operate in dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is thus embodied in Rule 12 of Rules 1963. In the instant case the defect lies in the memorandum of appeal filed in Form No. 36 wherein the Income-tax Appellate Tribunal New Delhi has been mentioned in place of Appellate Tribunal,Indore. The place of headquarters of the Tribunal as mentioned in the memorandum of appeal thus needs amendment by substitution thereof with the name of headquarter at "Indore". The memorandum of appeal shall therefore have to be returned for amendment and after amendment to be presented before the Tribunal atIndore, if so liked by the appellant. 10. The learned DR suggested another mode also for obtaining the same objective. It was suggested by him that the Registry be directed to send the memorandum of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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