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TMI Blog2016 (6) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal under the Act and that under such circumstances the additional ground raised by the assessee challenging the jurisdiction of the Assessing Officer cannot be admitted and consequently the interim directions of the Bench to the Revenue to produce the relevant jurisdictional orders assigning jurisdiction to the Additional Commissioner of Income- tax, Range 3, as well as the assessment record is superfluous and has to be reversed. He contended that the assessee is bound to explain to the Bench the reason and the necessity for which it wanted inspection of the assessment record and jurisdictional orders and the Bench only on being convinced about such reasons could take a view as to whether the Revenue should be directed to produce these records and orders. He argued that, when the additional ground questioning the jurisdiction order under section 127 itself is not legally maintainable, the Bench could not admit this ground and consequently it should not have directed the Revenue to produce the records and jurisdictional order before the Bench. 1.1 He further contended that the assessee can obtain all the relevant documents under the Right to Information Act and hence it should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated March 19, 2015 addressed to the Assessing Officer. Requests that the copy of the order-sheet entries sought from the Department for the two years may be provided. The learned Commissioner of Income-tax- Departmental representative states that he shall communicate to the Assessing Officer to do so. Adjourned accordingly. Read out in the Tribunal. (S./-) (Sd/-) (I. Rama Rao) (Diva Singh) AM JM" 3.4. On June 2, 2015, the Bench order reads as follows : "Order dated June 2, 2015 Time sought by the learned Commissioner of Income-tax-Depart mental representative Ms. A. Mishra who seeks time to obtain the assessment records. Mr. S. Kapoor, advocate referring to the earlier order-sheet entries stated that the information sought from the Assessing Officer is still not made available. The learned Commissioner of Income-tax Departmental representative states that the same shall be made available in about a fortnight's time. Adjourned to July 8, 2015. The parties to endeavour their availability on the other days in the week if so needed. Read out in the Tribunal. (S./-) Sd/- (T. S. Kapoor) (Diva Singh) AM JM" 3.5. The case came up for hearing on June 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consolidated order under section 127 must have been passed in respect of several assessees and due to restructuring in the Department during the relevant period, he may be allowed sufficient time to locate the same. The learned counsel for the assessee/authorised representative submits that on the basis of inspection of file, it transpired that neither there is any order under section 127 on the file of the assessee nor is there any noting in the order-sheet to this effect. Further, he submits that there should be an order under section 120(4)(b) assigning the powers of an Assessing Officer to an Additional Commissioner of Income-tax Range 3. The learned senior Departmental representative submits that in view of the Central Board of Direct Taxes Gazette Notification No. S. O. 889(E) dated September 17, 1991 no order is required under section 120(4)(b). After considering the submissions of both parties, we adjourn the appeal to March 15, 2016 to enable the learned Departmental representative to comply with the order-sheet noting dated January 22, 2016 and to produce the relevant jurisdictional orders assigning jurisdiction to the Additional Commissioner of Income-tax Range 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under section 143(3) by Shri P. K. Sharma, Deputy Commissioner of Income-tax, Circle 3(1), New Delhi on June 25, 2012 while the assessment for the assessment year 2009-10 was passed under section143(3) by Shri D. K. Dhall, Additional Commissioner of Income-tax, Range 3, New Delhi on June 29, 2012. However, the Assistant Commissioner of Income-tax, Circle 6(2), New Delhi having present jurisdiction has stated that the case records were perused and the order under section 127 is not available on file and that there is no nothing to that effect even in the order-sheet, further, the concerned officers were approached to provide the said order under section 127 of the Act. The officers Shri D. K. Dhall, the then Additional Commissioner of Income-tax, Range 3 and Shri P. K. Sharma, the then Director of Income-tax, Circle 3 have replied that they do not have the said order with them. (copies of various correspondences are enclosed along with). In view of the above, it is requested that a copy of the said order under section 127 in the case of M/s. Consulting Engineering Services Pvt. Ltd. for the assessment year 2009-10 may please be provided to the Assistant Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench passed the following order on May 3, 2016 and the matter was adjourned to May 31, 2016 : "Adjourned finally to May 31, 2016 as per the written request of the senior Departmental representative Mr. Chopra. Mr. S. Kapoor also present for the assessee. Read out in the Tribunal. (Sd./-) (Sd/-) (L. P. Sahu) (Diva Singh) AM JM" 4. On an examination of the order-sheet entries and submissions of the parties, we are of the opinion that the admissibility or otherwise of the additional ground can be decided only after examining the record. A perusal of the above orders of the Bench on various dates demonstrates that the Revenue is adopting delay tactics and is procrastinating the issue of production of records. This is not appreciated. It also gives us a feeling that there is no such order passed under section 127 of the Act giving jurisdiction to the concerned Assessing Officer. 4.1. We do not see any merit in the argument of the learned Departmental representative that the assessee could approach the Revenue under the Right to Information Act and hence the required orders on record need not be produced. Any document or record can be requisitioned by the Bench, if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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