Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 222 - AT - Income TaxValidity of order passed by the A.O u/s 143(3) - invalid jurisdiction assumed by the A.O - jurisdiction of Income-Tax Officer, Ward-1(2), Jabalpur - which AO vested with jurisdiction over the assessee’s case? - HELD THAT:- Admittedly, no order u/s.127 of the Act evidencing any transfer of the case of the assessee from the Income-Tax Officer, Ward-2(2), Bilaspur i.e. the jurisdictional Officer to the Income-Tax Officer, Ward-1(2), Jabalpur is available on the assessment record. On the contrary, as observed by us hereinabove, though the jurisdictional history of the assessee reveals that his case on 27.09.2013 was transferred from the Income- Tax Officer, Ward-1(2), Jabalpur to the Income-Tax Officer, Ward-2(2), Bilaspur, but as to on what basis the jurisdiction over his case which since last many years had remained vested with the Income Tax Officer, Ward-2(2), Bilaspur (as evidenced on a perusal of the income tax returns of the preceding years) on the first occasion was transferred to the Income-Tax Officer, Ward-1(2), Jabalpur remains an unresolved mystery till date. On a specific query by the bench as to on what basis the jurisdiction over the case of the assessee was vested with the Income- Tax Officer, Ward-1(2), Jabalpur, the Ld. DR could not give any plausible answer. Only contention of the Ld. DR was that the case of the assessee was allocated to the Income-Tax Officer, Ward-1(2), Jabalpur on the basis of PAN jurisdiction. Thus we are unable to concur with the Ld. DR that the Income-Tax Officer, Ward-1(2), Jabalpur was validly vested with the jurisdiction over the case of the assessee on the basis of allocation of his case on PAN data base. Our aforesaid view that an invalid jurisdiction assumed by the A.O cannot be held to be correct by drawing support from PAN jurisdiction is supported by the order of NVS Builders (P.) Ltd. [2018 (4) TMI 381 - ITAT DELHI] and that of Cosmat Traders P. Ltd. [2021 (4) TMI 1020 - ITAT KOLKATA] We, concur with the contention advanced by the Ld. AR that as the impugned assessment u/s. 143(3), dated 12.03.2014 had been framed de hors any valid notice issued by the jurisdictional AO i.e. Income Tax Officer, Ward-2(2), Bilaspur, therefore, the same cannot be sustained - Appeal of assessee allowed.
|