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2022 (5) TMI 1528 - AT - Income TaxValidity of Assessment order passed by the ITO, Ward-2, Rourkela - procedural defect - valid jurisdiction of office who had initiated the proceedings - jurisdiction of the JCIT in respect of transfer of the case from ACIT Rourkela Circle, Rourkela to the ITO Ward-2, Rourkela - HELD THAT:- A perusal of the assessment order shows that a notice u/s.143(2) of the Act had originally been issued by the ACIT, Rourkela Circle, Rourkela, who had the jurisdiction to do the assessment of the assessee. Procedural defect occurred when the JCIT, Rourkela Range, Rourkela transferred the file of the assessee from the ACIT, Rourkela Circle, Rourkela to the ITO Ward-2, Rourkela. This procedural defect is incurable and at the point of defect the proceedings would have to be cut. As valid proceeding had been initiated by the ACT, Rourkela Range, Rourkela, the assessment order is being set aside and the assessment is restored to the file of ACIT, Rourkela Circle, Rourkela for completion of the assessment insofar as the proceedings had been validly initiated but the proceedings had been disposed off by an officer having no jurisdiction. This does not mean that proceedings came to an end. The proceedings can validly be completed and finalized by an officer who has valid jurisdiction and who had initiated the proceedings. This view of ours find support from the decision of Shivkumar Agrawal [1990 (7) TMI 105 - ORISSA HIGH COURT]. Thus the assessment order passed by the ITO, Ward-2, Rourkela in the case of the assessee for the A.Y.2010-2011 is set aside. Consequently, the order of the ld. CIT(A), who was adjudicated the appeal against the said assessment order passed by the ITO Ward-2, Rourkela, is also set aside.
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