IN INCOME TAX APPELLATE TRIBUNAL B BENCH CHENNAI BEFORE SHRI N R S GANESAN JUDICIAL MEMBER AND SHRI D S SUNDER SINGH ACCOUNTANT MEMBER /ITA No 1539/Mds/2016 / Assessment Year : 2011-12 Joint Commissioner of M/s Compass Group (India) Income Tax (OSD) v Support Services Pvt Ltd Corporate Circle 1(2) HM Centre 1st fl No 29 Chennai - 600 034 Nungambakkam High Road Chennai - 600 034 PAN : AADCC 9070 ( /Appellant) ( /Respondent) /Appellant by : Shri Supriyo Pal JCIT /Respondent by : Ms Abhinaya Ramanujam CA /Date of Hearing : 19 10 2016 /Date of Pronouncement : 19 10 2016 /O R D E R PER N R S GANESAN JUDICIAL MEMBER: This appeal of Revenue is directed against order of Commissioner of Income Tax (Appeals) -5 Pune dated 20 01 2016 and pertains to assessment year 2011-12 2 I T No 1539/Mds/16 2 original assessment order was passed by Assessing Officer namely Joint Commissioner of Income Tax Range-7 Pune On query from Bench how appeal is maintainable before this Bench of Tribunal when Assessing Officer is at Pune? Ld Departmental Representative clarified that assessment of assessee after amalgamation was transferred to Chennai Therefore according to Ld D R in present case Department is assessing assessee at Chennai therefore this Tribunal has jurisdiction We are unable to accept this explanation of Revenue jurisdiction of Bench of Tribunal is determined on basis of location of Assessing Officer irrespective of fact where assessment was maintained by Income-tax Department This Tribunal will have jurisdiction in case office of Assessing Officer was located within territorial jurisdiction of this Bench Admittedly this Bench of Tribunal is having territorial jurisdiction over State of Tamil Nadu and Union Territory of Pondicherry Since office of Assessing Officer who has passed order is admittedly located at Pune this Tribunal is of considered opinion that Pune Bench of this Tribunal alone has jurisdiction Therefore appeal filed by Revenue before this Bench of Tribunal is not 3 I T No 1539/Mds/16 maintainable In view of above appeal of Revenue is dismissed as not maintainable 3 However it is made clear that it is open to Revenue to file appeal before Pune Bench of this Tribunal in case they are so advised and request Hon'ble President of this Tribunal to transfer appeal to Chennai Bench 4 With above observation this appeal of Revenue stands dismissed Order pronounced in open court on 19th October 2016 at Chennai sd/- sd/- ( ) ( ) (D S Sunder Singh) (N R S Ganesan) /Accountant Member /Judicial Member /Chennai th /Dated 19 October 2016 Kri /Copy to: 1 /Appellant 2 /Respondent 3 ( )/CIT(A) Pune-5 Pune 4 Principal CIT Pune-4 Pune 5 /DR 6 /GF Joint Commissioner of Income-tax (OSD), Corporate Circle 1(2), Chennai v. M/s Compass Group (India) Support Services Pvt. Ltd