9911796707
TMI Blog2006 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment proceedings in the instant case completed in Bulandshahar, but even the appeals arising out of the said proceedings were heard and disposed of by the CIT (A), Meerut. We have in that view no difficulty in holding that an appeal against the order passed by the Tribunal even though located in - Delhi ought to be filed in the High Court at Allahabad. The fact situation in the instant case is similar to Suresh Desai's case [ 1997 (9) TMI 94 - DELHI HIGH COURT] . The assessment proceedings had been completed by the Assessing Officer concerned and even the appeal stood disposed of before the order of transfer for the pending assessment was made on April 7, 2003. The fact that the matter was pending before the Income-tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1998] 230 ITR 912, it was argued by Mr. Aggarwal that the jurisdiction of the High Court to hear references under the unamended provisions and appeals under section 260A of the Act has to be determined by reference to the situs of the Assessing Officer and not the Income-tax Appellate Tribunal which may be exercising jurisdiction simultaneously over territories falling within the territorial jurisdiction of two or more High Courts. He contended that the Income-tax Appellate Tribunal, Delhi was at the relevant time exercising jurisdiction even over a part of the State of Uttar Pradesh but the very fact that such jurisdiction was exercised by the Tribunal sitting in Delhi did not necessarily mean that the orders passed by the Tribunal in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Income-tax Appellate Tribunal at Delhi as the Tribunal located at Delhi was exercising jurisdiction even over territories falling in the adjoining State of Uttar Pradesh. The Tribunal eventually decided the appeal on October 28, 2004. In the meantime the assessment records for the assessment years 1988-89, 2000-01 and 2001-02 were transferred to Delhi in terms of an order passed under section 127 of the Income-tax Act. The question is, whether the said order of transfer would alter the course of events in so far as the filing of an appeal before the High Court competent to hear the same is concerned. In our view it does not. We say so because the forum of appeal is determined by reference to the situs of the Assessing Officer and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al difference, also in our opinion, stands answered by this court in Suresh Desai's case [1998] 230 ITR 912. In that case also the question was as to which High Court would be competent to hear the appeal in relation to the assessment year 1980-81 having regard to the fact that an order of transfer of other assessments for some subsequent years had been passed by the competent authority. The submission urged on behalf of the Revenue was that such a transfer should result in a shift in the forum of appeal from Bombay to Delhi. Repelling the contention this court observed: As already stated the case in hand arises out of the assessment year 1980-81. It appears that for some assessment years (other than the assessment year 1980-81), the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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