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2022 (9) TMI 1177 - AT - Income TaxValidity of assessment - non-issuance of notice u/s. 143(2) - ITO Ward-1(2) OR Ward-1(4) jurisdiction over the case of the assessee? - HELD THAT:- It is an undisputed fact that the notice u/s. 143(2) was issued by the ITO, Ward-2(3) on 27.09.2013 and the same was served on the assessee on 30.09.2013. The case was received by ITO, Ward-1(2), being the jurisdictional officer on 16.12.2013, on transfer from ITO, Ward-1(4), Visakhapatnam, which was originally received from ITO, Ward-2(3), Visakhapatnam. Due to change in incumbency, notices u/s. 143(2) and 142(1) were issued to the assessee on 19.12.2013 calling for books of accounts, bills and vouchers and other information. An admitted fact that the file was transferred to ITO, Ward-1(4) who has no jurisdiction over the case of the assessee. Subsequently, the ITO, Ward-1(4) came to know about lack of jurisdiction and transferred the case to ITO, Ward-1(2). ITO, Ward-1(2) without issuing notice u/s. 143(2) and without giving any opportunity to the assessee passed assessment order u/s. 143(3). The matter of transfer of the assessee's case was neither intimated to the assessee by the concerned AO nor the Ld. CIT(A) has passed any order as required u/s. 127 of the Act by giving an opportunity of being heard to the assessee after recording the reasons. Therefore, the contention of the assessee is that the order passed u/s. 143(3) is bad in law, void-ab-initio and it is not a valid assessment order. We hold that the notice issued by ITO, Ward 2(3), Visakhapatnam is without jurisdiction and non-est in law and void-ab-initio. The assessment order passed by ITO, Ward-1(2), Visakhapatnam u/s. 143(3) of the Act dated 28.03.2014 was without issuance of mandatory statutory notice u/s. 143(2) of the Act by the AO. Hence the grounds raised by the assessee are allowed.
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