Jurisdiction transfer under Income Tax Act is a continuous process . The transfer of a case may be initiated either by assessee or by the income tax authorities . While the assessee may apply before commissioner of income tax for transfer on various grounds, the Income Tax Department usuallyÂ resort to transfer the case while centralizing the case usually after a search and seizure operation under section 132 of the I.T.Act. In all those cases, if any proceeding like assessment is pending or if assessment has been done , the confusion persist on the mind of assessee , where should it file the appeal against the order of A.O . Should it be done with CIT(A) who has jurisdiction with the A.O who had passed the assessment order or with the CIT (A) having jurisdiction over A.O where the case has been transferred.
Similarly , say your case is before CIT(Appeal), New Delhi and he has passed order which is not favorable to you . You desire to file an appeal . In the mean time ,Â either on your pending application for transfer of your caseÂ to Chennai or suo moto by the department to ChennaiÂ , your case is transferred to ChennaiÂ . The question is where will you file an appeal ? In the ITAT bench , New Delhi or ITAT , Chennai ?