SIBGHAT ULLAH KHAN, SATISH CHANDRA, J. - (1.) HEARD Sri Prashant Verma, learned counsel for the appellant and Sri P.J.Pardliwala, learned counsel for the respondent in each appeal.
(2.) THESE appeals have been filed under Section 260 -A of the Income Tax Act, 1961. The first four appeals are against the order dated 20.03.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench 'H', New Delhi in I.T.A. No.97 to 100/10/Del./2006 for the assessment year 1996 -97 to 1999 -00 (Sahara India Financial Corporation Ltd. 1, Kapoorthala Complex, Aliganj, Lucknow Vs. Commissioner of Income Tax (TDS), Lucknow). The last two appeals are directed against order dated 26.06.2009 by the same bunch of the ITAT (Delhi) in I.T.A. Nos.700 & 701/L/2005 involving the same assessee. Each of these appeals was admitted on 08.04.2010 on the following substantial question of law: - "Whether the Income Tax Appellate Tribunal, New Delhi had decided appeal without jurisdiction since the original appellate order was passed by CIT (A), Lcuknow?" This is the only point which has been argued by the learned counsel for the appellant. No other point has been sought to be raised. Learned counsel for respondent has pointed out that the appeal was transferred to Delhi at the own request of the department. Learned counsel for the appellant wanted some time to ascertain this fact. However, we are not placing sole reliance upon this statement.
(3.) UNDER Section 255(1) of Income Tax Act, it is provided that the powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among members thereof. Under sub -Section (5), it is provided that Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its power or of the discharge of its functions including the places at which the Benches shall hold their sittings.;