IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO. 487/PN/2010 (ASSTT. YEAR: 2006--07) PREMIUM ENERGY TRANSMISSION LTD. ... APPELLANT MUMBAI PUNE ROAD, CHINCHWAD, PUNE - 411019 PAN : NOT AVAILABLE V. ACIT, CIR. 10, PUNE RESPONDENT APPELLANT BY : SHRI C.U. CHITALE RESPONDENT BY : SHRI S.K. AMBASTA ORDER PER I.C. SUDHIR, JM 1. AT THE OUTSET OF HEARING THE LD. D.R. RAISED A PRELIMINARY OBJECTION AGAINST THE VERY MAINTAINABILITY OF THE PRESENT APPEAL BEF ORE THE PUNE BENCH OF THE TRIBUNAL. THE LD. D.R POINTED OUT THAT THE FIRST A PPELLATE ORDER IN QUESTION HAS BEEN PASSED BY THE LD. CIT(A), DELHI, THUS PUNE BENCH HA S NO JURISDICTION TO ENTERTAIN THE PRESENT APPEAL. 2. THE LD. A.R ON THE OTHER HAND MENTIONED THAT THE ASSESSEE HAS ALREADY PREFERRED APPEAL BEFORE THE DELHI BENCH OF THE TRI BUNAL AGAINST THE FIRST APPELLATE ORDER PASSED BY THE LD CIT(A) AT DELHI, REGISTERED AS ITA NO. 1517/DEL/2010 WHICH HAS BEEN TRANSFERRED BY THE HONBLE PRESIDENT, ITAT VIDE HIS ORDER DATED 18.2.2011 FOR HEARING AT PUNE BENCH IN PURSUANCE OF RULE 04 O F THE ITAT RULES 1963. A COPY WHEREOF HAS BEEN FILED. 3. CONSIDERING THE ABOVE SUBMISSIONS, WE ARE OF THE VIEW THAT THE PRESENT APPEAL FILED ON 6.4.2010 HAS BEEN WRONGLY FILED AN D REGISTERED AT PUNE BENCH AS ITA . NO 487/PN/2010 PREMIUM ENERGY TRANSMISSION LTD. A.Y. 2006-07 PAGE OF 2 2 THE TRANSFERRED APPEAL ITA NO. 1517/DEL/2010 IS YET TO BE RECEIVED BY THE REGISTRY IN PUNE BENCH. THE APPEAL IS THUS DISMISSED AS NOT MAINTAINABLE. THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 30TH AUGUST 2011. SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 30TH AUGUST , 2011 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT -XVII, PUNE 4. THE CIT(A)- V, DELHI 5. THE D.R. A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE