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TMI Blog2023 (2) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... lant believes that the jurisdiction of the present appeal would lie with Hon'ble Income-tax Appellate Tribunal, Bangalore. Further the Hon'ble Bombay High Court in the case of MSPL Limited [ 2021 (5) TMI 739 - BOMBAY HIGH COURT] had held that President, Income tax Appellate Tribunal does not have the power to transfer cases between various benches of the tribunal. Appellant allowed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Honours with regards to the appeal filed on 12 September 2019. The Appellant briefly lays down the chronology of events before the Members: M/s ABB Technology Limited (Now known as ABB Switzerland Ltd - the Appellant) was being assessed at Bangalore by the Deputy Commissioner of Income-tax (International Taxation), Bangalore. Assessment Order dated 22 December 2017 ( the Order ) was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce ABB Technology Ltd (Bangalore entity) got merged with ABB Switzerland Ltd (Mumbai entity) as on the above date. The Appellant filed the appeal before the Hon'ble Mumbai Tribunal under the bonafide belief that the appellate jurisdiction is dependent on the jurisdiction of ABB Switzerland Ltd, postmerger. The matter was pending to be heard since then. Subsequently, the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. This principle is applicable even if the transfer is under section 127 for the same assessment year(s). Though the judgement deals with the jurisdiction of the High Court that can exercise jurisdiction of appeal, the principles would equally apply for jurisdiction of the Tribunal as well. In view of the above ruling of Hon'ble Apex Court, the Appellant believes that the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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