Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 841 - AT - Income TaxValidity of assessment - no valid notice u/s. 143(2) - Jurisdiction of AO to issue notice - intimation of change in address - issue of notice u/s. 143(2) of the Act by ITO, Ward 1(1) the case was transferred to ITO, Ward- 3(1), Kanpur - HELD THAT:- Undisputed fact that the notice u/s. 143(2) of the Act was issued by ITO, Ward-1(1) which fact is apparent from the copy of assessment order itself wherein the AO has noted this fact. This is also an admitted fact that after issue of notice u/s. 143(2) of the Act by ITO, Ward 1(1) the case was transferred to ITO, Ward- 3(1), Kanpur on 09.09.2014 and notice u/s. 142(1) of the Act along with questioner was issued to the assessee on 10.10.2014 by the ITO of Ward 3(5). It is also not disputed that ITO 3(1) or 3(5) did not issue fresh notice u/s. 143(2) of the Act. From the copies of returns for AYs. 2010-11 and 2013-14 it is observed that the assessee has been filing its return of income from address of 7/186A-1, Swaroop Nagar, Kanpur and the jurisdiction mentioned on the I.T. return is Ward 3(1). The assessee vide application dated 17.11.2012 requested the Income Tax PAN Services Unit to change his address from Swaroop Nagar, Kanpur to Tilak Nagar and it was accepted also and was conveyed to the assessee by the Income Tax Service Unit and copy of such application and its acceptance. On this acceptance letter the date of change is not mentioned however the fact remains that assessee had filed application for change of address on 17.11.2012 and Form No. 26AS generated by Income Tax Department also contains the new address which means that the department had taken note of the new address and the new address also falls within the jurisdiction of Assessing Officer Ward- 3(1). Therefore, the notice u/s. 143(2) of the Act should have been issued by the AO having jurisdiction over the assessee which has not been done and similarly the orders should have been passed by the same AO who had issued notice u/s. 143(2) - Decided in favour of assessee.
|