Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 662 - ITAT KOLKATAJurisdiction of income- tax authorities - Jurisdiction of AO to pass the assessment order in question - DR has submitted that since the name of the assessee was lying in the PAN database of Income Tax Officer, Kolkata and the assessee never informed the AO regarding its change of address, therefore, the Income Tax Officer, Kolkata was having jurisdiction to frame the assessment - HELD THAT:- Since the assessee was incorporated at Siliguri and further carried on business at Siliguri only and there was never change of address, therefore, as notified by the CBDT, the jurisdiction in the case of the assessee lied with the ‘Income Tax Officer’ at Siliguri. There is no explanation put forth by the Department as to why the name of the assessee was lying in the PAN database of the Income Tax Officer, Ward-10(2), Kolkata. The assessee has been continuously assessed at Siliguri only. Even, when the Income Tax Officer, Ward-10(2), Kolkata issued notice u/s 143(2) of the Act, the assessee objected to his jurisdiction. Hence, the jurisdictional Assessing Officer in this case was Income Tax Officer, Siliguri. The case in hand is not of change of the address of the assessee. The assessee right from the very incorporation has carried on its business at Siliguri only. Even the notice has been issued to the assessee at its Siliguri address. Even the address of the assessee in the assessment order has also been mentioned of Siliguri. Appeal of the Revenue is dismissed.
|