Sl. No. | Designation of Income-tax Appellate Authority | Headquarters | Income-tax Authorities | Cases or Classes of cases |
1 | 2 | 3 | 4 | 5 |
1. | Commissioner of Income-tax (Appeals), Mumbai55 | Mumbai | All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)- 1, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income Tax (International Taxation)-1, Mumbai | All cases and related penalties |
2. | Commissioner of Income-tax (Appeals), Mumbai56 | Mumbai | All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-2, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income Tax (International Taxation)-2, Mumbai | All cases and related penalties |
3. | Commissioner of Income-tax (Appeals), Mumbai57 | Mumbai | All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-3, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income Tax (International Taxation)-3, Mumbai | All cases and related penalties |
4. | Commissioner of Income-tax (Appeals), Mumbai58 | Mumbai | All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-4, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income Tax (International Taxation)-4, Mumbai | All cases and related penalties |
5. | Commissioner of Income-tax (Appeals), Ahmedabad-13 | Ahmedabad |
- All Principal Commissioners/ Commissioners of Income-tax of Ahmedabad Region
- All Principal Commissioners/ Commissioners of Income-tax of Madhya Pradesh and Chhattisgarh Region
| All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Ahmedabad and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income-tax (IT and TP), Ahmedabad | All cases and related penalties |
6. | Commissioner of Income-tax (Appeals), Pune-13 | Pune | i) All Principal Commissioners/ Commissioners of Income-tax of Pune Region ii) All Principal Commissioners/ Commissioners of Income-tax of Nagpur Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Pune and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income-tax (IT and TP), Pune | All cases and related penalties |
7. | Commissioner of Income-tax (Appeals), Delhi-42 | New Delhi | Commissioner of Income-tax (IT)-1, Delhi | All cases and related penalties |
8. | Commissioner of Income-tax (Appeals), Delhi-43 | New Delhi | Commissioner of Income-tax (IT)-2, Delhi and Range 3(1) of Commissioner of Income-tax (IT)-3, Delhi | All cases and related penalties |
9. | Commissioner of Income-tax | New Delhi | (i) All Principal Commissioners/ Commissioners of Income-tax of | All cases where order has been passed by a Transfer Pricing |
| (Appeals), Delhi-44 | | Delhi Region
- All Principal Commissioners/
Commissioners of Income-tax of Rajasthan Region
- All Principal
Commissioners/ Commissioners of Income-tax of North West Region | Officer under Commissioners of Income-tax (Transfer pricing)- 1, Delhi, Transfer pricing)- 2, Delhi or (Transfer pricing)-3, Delhi and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
10. | Commissioner of Income-tax (Appeals), Noida-2 | Noida | (i) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(West) Region ii) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(East) Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing)- 3, Delhi and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Range, Dehradun and Range, Noida of Commissioner of Income-tax (IT)-3, Delhi | All cases and related penalties |
11. | Commissioner of Income-tax (Appeals), Kolkata- 22 | Kolkata | i) All Principal Commissioners/Commissioners of Income-tax of Kolkata Region ii)All Principal Commissioners/Commissioners of Income-tax of North East Region iii) All Principal Commissioners/ Commissioners of Income-tax of Bihar and Jharkhand Region iv) All Principal Commissioners/Commissioners of Income-tax of Odisha Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Kolkata and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income-tax (IT and TP), Kolkata | All cases and related penalties |
12. | Commissioner of Income-tax (Appeals), Hyderabad-10 | Hyderabad | i) All Principal Commissioners/ Commissioners of Income-tax of Andhra Pradesh and Telangana Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax International Taxation and Transfer pricing), Hyderabad and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income-tax (IT and TP), Hyderabad | All cases and related penalties |
13. | Commissioner of Income-tax (Appeals), Bengaluru-12 | Bengaluru | i)All Principal Commissioners/ Commissioners of Income-tax of Karnataka and Goa Region ii)All Principal Commissioners/ Commissioners of Income-tax of Kerala Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing)- 1, Bengaluru & Commissioner of Income-tax (Transfer pricing)- 2, Bengaluru and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax |
| | | | Act, 1961 and related penalties |
Commissioner of Income-tax (IT), Bengaluru | All cases and related penalties |
14. | Commissioner of Income-tax (Appeals), Chennai16 | Chennai | i) All Principal Commissioners/ Commissioners of Income-tax of Tamil Nadu and Puducherry Region | All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing), Chennai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties |
Commissioner of Income-tax (IT), Chennai | All cases and related penalties |