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ITAT BENCHES
STANDING ORDER UNDER INCOME TAX
(APPELLATE TRIBUNAL) RULES, 1963
In pursuance of sub-rule (1) of rule 4 of
rule 4 of the Income-tax (Appellate Tribunal) Rules, 1963, and in supersession
of Standing Order No. 1 of 1987, dated the 17th July, 1987, as amended
from time to time till date, it is hereby directed that subject to any
special order, all appeals and applications from the Districts, States
and Union Territories specified in Column 3 shall, with effect from 1st
October, 1997, be heard and determined by the Benches specified in Column
2 of the Table below :
|
S. No
|
Name & Number
of Bench(es)
|
Districts/States/Union
Territories
|
Telephone Nos
|
| 1 |
Agra Bench (1) |
- Districts of Agra, Aligarh, Etah,
Etawah, Farrukhabad, Firozabad, Jalaun, Jhansi, Lalitpur, Mahamayanagar,
Mainpuri and Mathura of Uttar Pradesh.
- Bhind, Datia, Guna, Gwalior, Morena
and Shivpuri Districts of Madhya Pradesh.
|
|
| 2 |
Ahmedabad Benches (3) |
- Gujarat (excluding the Districts
of Amreli, Bhavnagar, Jamnagar, Junagarh, Kachchh, Rajkot and
Surendernagar).
- Union Territory of Dadra and Nagar
Haveli.
- Territory of Daman of the Union
Territory of Daman & Diu.
|
|
| 3 |
Allahabad Benches (2) |
- Uttar Pradesh (excluding the Districts
of Agra, Aligarh, Almora, Budaun, Bareilly, Bijnor, Bulandshahr,
Chamoli, Dehradun, Etah, Etawah, Farrukhabad, Firozabad, Gautam
Budh Nagar, Ghaziabad, Haridwar, Jalaun, Jhansi, Jyotiba Rao Phule
Nagar, Lalitpur, Mahamayanagar, Mainpuri, Mathura, Meerut, Moradabad,
Muzaffar Nagar, Nainital, Pauri Garhwal, Pilibhit, Pithoragarh,
Rampur, Shaharanpur, Tehri-Garhwal, Udham Singh Nagar and Uttarkashi).
|
|
| 4 |
Amritsar Bench (1) |
- Districts of Amritsar, Bhatinda,
Faridkot, Firozpur, Gurdaspur, Hoshiarpur, Jalandhar and Kapurthala
of Punjab.
- State of Jammu & Kashmir.
|
|
| 5 |
Bangalore Benches (3) |
- Karnataka (excluding the District
of Belgaum).
|
|
| 6 |
Calcutta Benches (5) |
- West Bengal
- Sikkim
- Union Territory of Andaman and Nicobar
Islands.
|
|
| 7 |
Chandigarh Benches (2) |
- Punjab (excluding the Districts
of Amritsar, Bhatinda, Faridkot, Firozpur, Gurdaspur, Hoshiarpur,
Jalandhar and Kapurthala).
- Haryana (excluding the Districts
of Bhiwani, Faridabad, Gurgaon, Hissar, Jhajjar, Karnal, Mohindergarh,
Panipat, Rewari, Rohtak and Sonepat).
- Himachal Pradesh.
- Union Territory of Chandigrah.
|
|
| 8 |
Chennai Benches (4) |
- Tamil Nadu.
- Union Territory of Pondicherry excluding
Mahe.
|
|
| 9 |
Cochin Bench (1) |
- Kerala
- Union Territories of Lakshadweep,
Minicoy and Amindivi Islands.
- Mahe of the Union Territory of Pondicherry.
|
|
| 10 |
Cuttack Bench (1) |
|
|
| 11 |
Delhi Bench (7) |
- National Capital Territory of Delhi.
- Districts of Bhiwani, Faridabad,
Gurgaon, Hissar, Jhajjar, Karnal, Mohindergarh, Panipat, Rewari,
Rohtak and Sonepat of Haryana.
- Districts of Almora, Budaun, Bareilly,
Bijnor, Bulandshahr, Chamoli, Dehradun, Gautam Budh Nagar, Ghaziabad,
Haridwar, Jyotiba Rao Phule Nagar, Meerut, Moradabad, Muzaffar
Nagar, Nainital, Pauri-Garhwal, Pilibhit, Pithoragarh, Rampur,
Saharanpur, Tehri-Garhwal, Udham Singh Nagar and Uttarkashi of
Uttar Pradesh.
|
|
| 12 |
Guwahati Bench (1) |
- Arunachal Pradesh
- Assam
- Manipur
- Meghalaya
- Mizoram
- Nagaland
- Tripura
|
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| 13 |
Hyderabad Benches (2) |
- Andhra Pradesh (excluding the Districts
of East Godavari, West Godavari, Guntur, Krishna, Srikakulam,
Vishakhapatnam and Vizianagaram).
|
|
| 14 |
Indore Bench (1) |
- Districts of Bhopal, Dewas, Dhar,
Indore, Jhabua, Khandwa, Khargon, Mandsaur, Raisen, Rajgarh, Ratlam,
Sehore, Shajapur, Ujjain and Vidisha of Madhya Pradesh.
|
|
| 15 |
Jabalpur Bench (1) |
- Madhya Pradesh (excluding the Districts
of Bastar, Bhind, Bhopal, Datia, Dewas, Dhar, Durg, Guna, Gwalior,
Indore, Jhabua, Khandwa, Khargon, Mandsaur, Morena, Raipur, Raisen,
Rajgarh, Rajnandgaon, Ratlam, Sehore, Shajapur, Shivpuri, Ujjain
and Vidisha).
|
|
| 16 |
Jaipur Bench (1) |
- Rajasthan (excluding the District
of Banswara, Barmer, Bhilwara, Bikaner, Chittorgarh, Churu, Dungarpur,
Jaisalmer, Jalore, Jodhpur, Nagaur, Pali, Rajsamand, Sirohi, Sriganganagar
and Udaipur).
|
|
| 17 |
Jodhpur Bench (1) |
- Districts of Banswara, Barmer,
Bhilwara, Bikaner, Chittorgarh, Churu, Dungarpur, Jaisalmer, Jalore,
Jodhpur, Nagaur, Pali, Rajasamand, Sirohi, Sriganganagar and Udaipur
of Rajasthan.
|
|
| 18 |
Mumbai Benches (10) |
- Mumbai City, Mumbai Suburban and
Thane Districts of Maharashtr
|
|
| 19 |
Nagpur Bench (1) |
- Bhandara, Chandrapur, Gadchiroli,
Nagpur and Wardha Districts of Maharashtra.
- Bastar, Durg, Raipur and Rajnandgaon
Districts of Madhya Pradesh.
|
|
| 20 |
Panaji Bench (1) |
- Goa
- Belgaum District of Karnataka.
|
|
| 21 |
Patna Bench (1) |
|
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| 22 |
Pune Bench (1) |
- Maharashtra (excluding the Districts
of Bhandara, Chandrapur, Gadchiroli, Mumbai City, Mumbai Suburban,
Nagpur, Thane and Wardha)
|
|
| 23 |
Rajkot Bench (1) |
- Districts of Amreli, Bhavnagar,
Jamnagar, Junagarh, Kachchh, Rajkot and Surendernagar of Gujarat.
- Territory of Diu of the Union Territory
of Daman & Diu.
|
|
| 24 |
Vishakhapatnam Bench (1) |
- Districts of East Godavari, West
Godavari, Guntur, Krishna, Srikakulam, Vishakhapatnam and Vizianagaram
of Andhra Pradesh.
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- All pending appeals and applications,
except those in which orders have been reserved after hearing, will
be governed by the above order. Appeals and applications already fixed
for hearing will be heard by the Bench before which they are so fixed.
- It is further directed that the reference
applications, arising out of the orders passed by the Bench wherefrom
the jurisdiction is transferred, shall be heard and decided by the Bench
to which the jurisdiction now stands transferred.
- The ordinary jurisdiction of the Bench
will be determined not by the place of business or residence of the
assessee but by the location of the office of the Assessing Officer.
- All appeals and applications pertaining
to the Rajkot, Panaji, Vishakhapatnam, Agra and Jodhpur Benches shall,
however, be received at the Ahmedabad, Pune, Hyderabad, Delhi and Jaipur
Benches respectively till the abovesaid newly created Benches become
functional. All such appeals and applications shall be separately registered
/ entered in the relevant registers, meant for these newly created Benches,
and shall be handed over to the concerned Bench(es) as and when the
said Bench(es) become(s) functional.
Notification No. F.No.
63-Ad (AT)/97, dated 16-9-1997.
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