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2021 (3) TMI 44 - AT - Income TaxOrders passed by CIT-A without proper jurisdiction - As stated CIT(A)-11, Bangalore who passed all the impugned orders committed serious lapses and he was directed by the Director General of Income Tax, Investigation, Karnataka & Goa, Bengaluru, by direction dated 18/06/2018 not to pass any further appellate orders during pendency of the explanation sought on the lapses in adjudicating the appeals - plea of the revenue that all the orders impugned in these appeals were passed after 18.6.2018 and are therefore orders passed without jurisdiction and on that ground are liable to be set aside - Further plea of the revenue that by notification dated 16.07.2018, issued u/s. 120 of the Act, by the Principal Chief Commissioner of Income Tax, Karnataka & Goa, the appeals pending before CIT (Appeals) - 11 were transferred to Commissioner of Income Tax (Appeals) - 12, Bengaluru and CIT (Appeals) - 11 disregarding the directions issued by the Principal CCIT, has passed orders that are impugned in all these appeals. HELD THAT:- It is undisputed that the impugned orders in all the appeals were passed after 18.6.2018 order dt. 18.6.2018 by which Director-General of Income Tax (Investigation), Karnataka and Goa, Bengaluru, directed the then CIT(A)-11, Bengaluru, not to pass any further appellate orders during pendency of the explanation sought on the lapses in adjudicating the appeals. The CIT(A) had no jurisdiction to pass any orders in appeal on or after the aforesaid date. The order passed by him contrary to the directions of the superior officer cannot be said to be an order passed by a person having proper jurisdiction. There is prima facie material on record to show that the orders purported to have been passed after 18.6.2018 and prior to 16.7.2018 were pre dated, which he offered to submit it in sealed cover. Though we declined to look into it, yet, considering the conduct of the then Ld. CIT(A)-11, the stand taken by the revenue appears to be probable. In any case, the very action of then Ld. CIT(A)-11 in ignoring the binding directions given by DGIT and proceeding to pass orders results serious lapse on his part in administering justice. We also notice that all the orders impugned in these appeals have been passed between 5.7.2018 and 13.7.2018, numbering around 50 orders, involving different Assessees and different issues, which is difficult task for any appellate authority. Hence we agree with the submission of Ld. Standing Counsel that the interests of revenue is prejudiced by the said action of the then Ld. CIT(A)-11. All these factors, in our view, would vitiate the appellate orders passed by him after 18-06-2018, even if the allegation of pre-dating of orders is not accepted/proved. Hence the impugned orders, in our view, is not curable and sustainable in the eyes of law. We set aside the orders of the CIT(A) to the respective jurisdictional CIT(A) to decide the appeals afresh in accordance with law after due opportunity of hearing to the parties. The additional grounds of appeal are accordingly allowed.
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