Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1538 - AT - Income TaxScrutiny assessment - validity of notice issued u/s.143(2) - Jurisdiction of AO to pass order - Transfer of case u/s 127 - whether the Additional Commissioner of Income Tax is empowered to transfer the cases to any other the Assessing Officers? - Held that:- Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, can transfer any case from one or more Assessing Officers subordinate to him. In the instant case the Additional Commissioner of Income Tax vide order dated 25th November, 2008 has passed an order and reassigned the case of the assessee to the ACIT(OSD) and forwarded the copies to the Chief Commissioner of Income Tax and Commissioner of Income Tax accordingly. In this case, although the office of the Chief Commissioner of Income Tax, vide order No.50/2008-09, dated 19th November, 2008 has transferred/posted the Assistant Commissioner of Income Tax (A.K.Bandopadhyay, who is the Assessing Officer in the present appeal) to the office of the Commissioner of Income Tax, Bhubaneswar, copy of which is placed on record by the Department along with written submission filed on 15.06.2017), however, the office of the Additional Commissioner of Income Tax, has assigned the cases to the ACIT(OSD) vide order dated 25.11.2008. Before us, ld. DR could not place any authorization or order issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this Act by the Commissioner authorizing an Additional Commissioner of Income Tax to assign or reassign the cases to the Assessing Officers, neither any CBDT Circular supports the Additional Commissioner of Income Tax on record to transfer or reassign the cases to any other Assessing Officer. In view of the decision Valvoline Cumins Limited Vs. Deputy Commissioner of Income-Tax and others [2008 (5) TMI 20 - HIGH COURT OF DELHI], the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to pass the assessment order in case of the assessee as the ACIT, Circle-2(1), Bhubaneswar had already exercised the jurisdiction by issuing notice u/s.143(2) of the Act when admittedly no order u/s.127 of the Act was passed by the competent authority under that section. The order passed by the Additional Commissioner of Income Tax, dated 25th November, 2008 re-assigning the cases to the ACIT(OSD), who is the Assessing Officer in the present case, is not maintainable and consequently, the orders passed by the AO and confirmed by the CIT(A) in the case of present assessee are hereby quashed. - Decided in favour of assessee.
|