TMI Blog2024 (4) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... is found to have suffered from lack of jurisdiction, bad in law, having regard to the residence of the assessee lying and situated at Gurgaon in the state Haryana and thus, the same is hereby quashed. As the very basis and /or foundation of the assessment proceeding being the issuance of notice u/s 143 (2) is non est in the eyes of law, the consequential assessment order dated 22.12.2017 is found to have no legs to stand on and thus, accordingly, quashed. Appeal of the assessee is allowed. - Sh. M. Balaganesh, Accountant Member And Ms. Madhumita Roy, Judicial Member For the Appellant : Shri. Vijay Singla, CA And Ms. Airik Singla, Adv. For the Respondent : Shri Vivek Kumar Upadhyay, Sr. DR ORDER PER MS. MADHUMITA ROY: The instant appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the assessee submitted before us that no additional evidence is required for adjudication of this particular ground of maintainability. Further that there is no disputed question of fact raised in this particular ground. It was further contended by the Learned Counsel for the assessee that the question arose from the facts are already on record. The determination of this particular ground will also aid in determining the assessee s current tax liability meaning thereby the issue involved herein raised in the additional ground goes to the root of the matter and hence prayed for admission of the same. On this aspect the LD AR further relied upon the CBDT Circular being Notification No.50/2014 dated 27.10.2014. Further that he has dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority in appeal preferred by the assessee. Hence, the instant appeal before us. 6. The case of the assessee before us is this that the assessee shifted his residence from Delhi to Gurgaon, which is reflecting in the Income Tax Return filed by the assessee for Assessment Year 2012-13 wherein Gurgaon is mentioned in the column Towns/City/District. As the fact of change of residential address of the assessee from Delhi to Gurgaon is of the knowledge of the AO, the ITO Ward-58(2) doesn t have the power to issue notice under Section 143(2) of the Act, and even if it is issued the same has no impact on the assessment proceeding due to lack of jurisdiction. Rather it is the duty incumbent upon the jurisdictional AO i.e. ITO, Ward-1(4), Gurgaon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the ground of jurisdictional error and/or the validity of the notice under Section 143(2) issued by the ITO Ward 58(2), New Delhi or non-issuance of the fresh notice under Section 143(2) issued by the ITO Gurgaon was never challenged by the assessee either before the Assessing Officer or before the First Appellate Authority. On this aspect we have already narrated our view relying upon the judgement passed by the Hon ble Apex Court passed in the matter of National Thermal Power (supra) which is not required to be reiterated. 9. We have further considered the CBDT circular as referred by the assessee being Notification No.50/2014 which clarifies the issue of consideration in initiating assessment proceeding of the assessee by the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 143(2) of the Act is required to be issued by the jurisdictional AO having regard to the place of residence of the assessee. In this particular case , the ITO, Gurgaon is, therefore, supposed to issue the notice u/s. 143 (2) of the Act and not the ITO, Ward- 58(2), Delhi. 11. We find that the notice under Section 143(2) dated 29.07.2016 was issued by one Kamlesh Chand Meena, WARD 58 (2), Delhi as annexed page-13 of the paper book filed before us by the assessee. Surprisingly the same was issued to the assessee at his residential address at TG-6/8-A, Sun City, Sector 54, Gurgaon -122002 Haryana. However, if the Notification being No. 50/2014 dated 22nd October, 2014 is to be taken into consideration as the guideline from Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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