ITAT Rules Delhi Benches Lack Jurisdiction Over Sahara India Appeals and COs Due to AO’s Location

The ITAT has ruled that its Delhi Benches lack jurisdiction over Sahara India appeals and related companies due to the Assessing Officer's (AO) location. The tribunal clarified that appeals against orders passed by an AO fall under the jurisdiction of the ITAT bench corresponding to the AO's geographical location. This decision underscores the importance of correct jurisdictional allocation in tax appeals, ensuring that cases are heard by the appropriate judicial authority. It highlights the procedural complexities in large corporate tax cases involving multiple entities and diverse operational locations.