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TMI Blog2023 (4) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... President of the ITAT transferring the appeals from the Bangalore Bench to the Mumbai Bench. We are in complete agreement with the view taken by the High court. Therefore, now the appeals will be heard by the ITAT, Bangalore Bench. The present Special Leave Petition deserves to be dismissed and is accordingly dismissed. As observed that the other issues including the powers of the President under Section 255 read with Income Tax Appellate Rules are kept open to be considered in an appropriate proceedings. - Special Leave to Appeal (C) No(s). 18887/2021 - - - Dated:- 25-4-2023 - HON'BLE MR. JUSTICE M.R. SHAH And HON'BLE MR. JUSTICE C.T. RAVIKUMAR For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Raj Bahadur Yadav AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that in the said decision, it is observed and held by this Court that the seat of ITAT and/or jurisdiction of the concerned High Court would depend upon where the seat of Assessing Officer was and the Assessing Officer, who passed the order. It is submitted that in the present case, the Assessing Officer passed order in Bangalore. Even the CITA also passed order in Bangalore. It is submitted that, therefore, as observed and held by this Court, the appeal against the Assessment order/the order passed by the CITA would only lie before the ITAT, Bangalore. The aforesaid factual aspects have not been disputed by Shri N Venkataraman, learned ASG appearing on behalf of the Revenue. In paras 24, 25, 42 and 45 of the judgment and or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the case is located, as these authorities would be bound to follow the decision of the concerned High Court. 24.3.This interpretation will also be in consonance with the expression in relation with any State, the High Court of that State provided in the definition of the High Court in Section 66(8) (under the present 1961 Act, it is Section 269). 24.4. The appeals and references cannot be made to a High Court only on the basis that a bench of the ITAT is located within the jurisdiction of the said High Court, as it will create an anomalous situation for that as well as other High Courts. 24.5. In view of the doctrine of precedents and the rule of binding efficacy of law laid down by a High Court within its territor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late forum would be contingent upon or vacillates subject to the exercise of some other power. Such an interpretation will clearly be against the interest of justice. 45. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s). In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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