Territorial jurisdiction error couldn’t be ignored merely because it wasn’t raised at time of hearing of appeal.

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Territorial jurisdiction error couldn’t be ignored merely because it wasn’t raised at time of hearing of appeal.

[2019] 112 taxmann.com 221 (Punjab & Haryana)/[2019] 412 ITR 234 (Punjab & Haryana)
 Where a particular Bench of Tribunal did not possess territorial jurisdiction to hear and decide appeal, it constituted an error apparent from record and same could not be ignored merely on ground that issue of jurisdiction was not raised at time of hearing of appeal
Section 254 of the Income-tax Act, 1961 – Appellate Tribunal – Orders of a Territorial jurisdiction – Assessee-society filed application for registration under section 12AA – Commissioner rejected said application – Chandigarh Bench of Tribunal allowed appeal of assessee-society and Commissioner was directed to grant registration – In pursuance to order of Tribunal, registration was granted under section 12AA on 9-2-2012 – At said stage, it was realised that assessee-society was situated at Moga and territorial jurisdiction would be that of Amritsar Bench of Tribunal instead of Chandigarh Bench – Revenue thus moved a miscellaneous application stating that order passed by Chandigarh Bench of Tribunal was without jurisdiction – Revenue’s application was dismissed – Whether in view of fact that Chandigarh Bench of Tribunal did not possess territorial jurisdiction to hear and decide appeal, it constituted an error apparent from record and same could not be ignored merely on ground that issue of jurisdiction was not raised at time of hearing of appeal – Held, yes – Whether, therefore, impugned order passed by Chandigarh Bench of Tribunal was to be set aside and, matter was to be remanded back to Amritsar Bench of Tribunal to decide afresh – Held, yes
Baba Amarnath Educational Society

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