Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 48 - ITAT PUNELack of jurisdiction of the Assessing Officer in passing the assessment order - stand of the Department that jurisdiction of the Assessing Officer changes when PAN is transferred - Held that:- In the present case, the jurisdiction is transferred by Commissioner of Income Tax-3, Mumbai on 19-12-2014. The copy of order transferring jurisdiction was sent to the DCIT 3(1)(1), Mumbai and to other concerned officials but not to ITO 3(1)(3) who passed assessment order in the case of assessee. If the information given in jurisdiction history details available on official website of the Department is co-related with the order of Commissioner of Income Tax-3, Mumbai, it would be clearly evident that even on 19-12-2014 the Assessing Officer who passed the assessment order had no jurisdiction over the file of assessee. Even if it is presumed that he had concurrent jurisdiction, he ceases to have jurisdiction after passing of the order by Commissioner of Income Tax-3, Mumbai on 19-12-2014, transferring the jurisdiction from Circle 3(1)(3), Mumbai to Circle 1(1), Pune. Transfer of PAN on 29-12-2014 is consequential to the order transferring jurisdiction. The PAN follows the jurisdiction. It is not the jurisdiction that follows the PAN. The effective date of transfer of jurisdiction is the date of order passed by Commissioner of Income Tax and not the transfer of PAN. Any order or decree passed by any court or quasi judicial authority without jurisdiction is a nullity. A defect of jurisdiction, whether it is pecuniary or territorial strikes at the very authority of court passing such order. The defect in jurisdiction is an incurable defect which cannot be cured by consent of both the parties to lis. In the present case the effective date of transfer of jurisdiction is 19-12-2014 i.e. the date of order by Commissioner of Income Tax-3, Mumbai transferring the jurisdiction. The assessment order passed by the Assessing Officer at Mumbai on 24-12-2014 i.e. after the date of transfer of jurisdiction, hence it suffers from lack of jurisdiction and hence, is null and void. - Decided in favour of assessee.
|