IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri Mohammad Abdul Najeeb, ITA No. H.No. 81, 4^th Cross, 1176/Bang Hussain Garden, 2016-17 The Deputy /2024 MSK Mill, Commissioner Kalaburagi – 585 103.

of Income Tax, PAN: ABCPA3077A Central Circle, M/s. MFT Builders and Bellary.

ITA No. Developers, 1178/Bang No. 81/1, Malgatti Road, 2015-16 /2024 Kalaburagi – 585 106.

PAN: AAWFM4078J Assessee by : Shri Rajkumar Hanchnal, CA Revenue by : Shri Murali Mohan M, CIT-DR Date of Hearing : 19-08-2025 Date of Pronouncement : 25-09-2025

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER These are the appeals filed by the assessees challenging the orders of the Ld.CIT(A) – 2, Panaji dated 28/03/2024 and 02/05/2024 in respect of the A.Ys. 2016-17 and 2015-16 respectively and raised several grounds including the legal grounds attacking the transfer order dated 03/07/2018 passed by the Ld.CIT(A) – Kalaburagi (Gulbarga) to Belagavi (Belgaum) as without jurisdiction.

2. We will consider the facts in respect of the assessee in ITA No. 1176/Bang/2024. The assessee