BADAR DURREZ AHMED, ACJ

1. These appeals (ITA No.149/2012, 148/2012 and 2/2013) relate to the assessment years 2005-06, 2006-07 and 2008-09, respectively. The first two appeals arise out of the common order dated 24.06.2011 passed by the Income-tax Appellate Tribunal, Amritsar Bench, in ITA Nos.179-180/Asr/2011, respectively. The third appeal (ITA 2/2013) arises out of the order dated 27.07.2012 passed by the said Tribunal in ITA No.343/Asr/2011. All the three appeals have been preferred by the revenue. In the first two appeals pertaining to the assessment years 200506 and 2006-07, condonation of delay applications have been filed.

2. When these matters came up for hearing before this Bench, the issue of jurisdiction was raised by the learned counsel for the respondent/assessee. It was contended on behalf of the respondent that this court did not have jurisdiction to entertain these appeals inasmuch as the assessment order was passed by the Assessing Officer in Jammu, the appellate order was passed by the Commissioner of Income-tax (Appeals) at Jammu and the Tribunal’s order is also of the Amritsar Bench of Income-tax Appellate Tribunal which had jurisdiction in respect of t