2015 (3) TMI 1313

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..... us the Jaipur Bench of Rajasthan High Court has the jurisdiction to entertain and decide the Appeal under Section 260A of the Act.
HON'BLE THE ACTING CHIEF JUSTICE MR.SUNIL AMBWANI AND HON'BLE MR. JUSTICE PRAKASH GUPTA Mr. Sameer Jain assisted by Ms. Mahi Yadav, Ms. Pragya Sethia, for appellant-Department. Mr. G.D.Bansal, counsel for respondent-assessee. JUDGEMENT 1. This D.B.Income Tax Appeal No.7/2014, filed by the Commissioner of Income Tax, Jaipur-III, arises out of an order dated 17.12.2013 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as the 'Tribunal) in ITA Nos.964/JP/2011 for the Assessment Year 2008-09, 739/JP/2012 for the Assessment Year 2009-10 and 819/JP/2013 for .....

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..... n supersession of the Standing Order No.1 of 1987, dated 17.07.1987, arising from proceeding of assessment in District Jhunjhunu, is at Jaipur Bench. Item Nos.16 & 17 of the Rules of 1963 are quoted as below: "16. Jaipur Bench (1) -Rajasthan (Excluding the Districts of Banswara, Barmer, Bhilwara, Bikaner, Chittorgarh, Churu, Dungarpur, Jaisalmer, Jalore, Jodhpur, Nagaur, Pali, Rajsamand, Sirohi, Sriganganagar and Udaipur). 17.Jodhpur Bench (1)-Districts of Banswara, Barmer, Bhilwara, Bikaner, Chittorgarh, Churu, Dungarpur, Jaisalmer, Jalore, Jodhpur, Nagaur, Pali Rajasamand, Sirohi, Sirganganaer and Udaipur of Rajasthan." 5. It is submitted by learned counsel appearing for the Commissioner of Income Tax, Jaipur-III-appellant, that Note .....

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..... o wanted they should have filed the application seeking direction to it to state the case and refer the question of law, in the Calcutta High Court. As pointed out above, in view of the provisions of Section 269 of the Act, there can hardly be any doubt that the High Court in relation to the Income-tax Appellate Tribunal, Calcutta Bench, is the Calcutta High Court and not the Patna High Court." 7. The Rules of 1963 clearly define the jurisdiction of the Income Tax Appellate Tribunal in Rajasthan in item Nos.16 & 17, and that Note 4 clarifies that the jurisdiction of the Bench (Income Tax Appellate Tribunal) will not be determined by the location of the office of the Assessing Officer. 8. In the present case, the office of the Assessing Of .....

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