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2023 (6) TMI 333 - AT - Income TaxCIT-A Jurisdictional Issue - CIT(A), Ghaziabad or Noida - HELD THAT:- This Tribunal [2021 (3) TMI 22 - ITAT DELHI] has extensively discussed the impugned issues and has restored the appeals to the respective jurisdictional CIT(A), Ghaziabad. Hon’ble Supreme Court in case of Fatma Bibi Ahmed Patel & Anrs [2008 (5) TMI 691 - SUPREME COURT] held that jurisdictional issue goes to the root of the matter and the entire proceedings having been initiated illegally and without jurisdiction, and thus are nullities. Thus as following the decisions of Fatima Bibi [2008 (5) TMI 691 - SUPREME COURT], United Commercial Bank [1951 (4) TMI 25 - SUPREME COURT] and Kanwar Singh Saini [2011 (9) TMI 960 - SUPREME COURT] without entering into the merits of the captioned appeals, we are of the considered view that the impugned orders suffer from jurisdictional defect which is not curable having been passed by CIT(A)-1 and 2 Noida after his compulsory retirements with effect from 11.06.2019, when he was functus officio, are not sustainable in the eyes of law. hence, nullities. We set aside the captioned appeals to the files of the CIT(A) having jurisdiction over the captioned assessee’s and decide the issue afresh expediously after affording a reasonable opportunity of being heard to the assessee.
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