TMI Blog2018 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod prescribed under the Law. It is, therefore, clear that the A.O. having jurisdiction over the case of the assessee did not issue notice under section 143(2) upon the assessee within the period of limitation provided under the Act. Therefore, the first notice issued by ITO, Ward-1(1), Faridabad, having no jurisdiction over the case of the assessee would not be valid and would not get any jurisdiction over the case of the assessee. The contention of the Ld. D.R. has no merit that ITO, Ward-1(1), Faridabad was empowered to issue notice as per PAN or it was issued as per Computerized System of the Department because it is against the provisions of Law. The entire assessment proceedings are vitiated because of nonservice of jurisdictiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of ₹ 63 lakhs as well as service of notice under section 143(2) beyond the period of limitation and claimed that entire assessment order is null and void. The assessee filed written submissions before the Ld. CIT(A) in which it was claimed that A.O. passed the order without serving mandatory first notice under section 143(2) of the I.T. Act, by the A.O. having jurisdiction over the case of the assessee. It was submitted that no notice under section 143(2) was issued and served by jurisdictional A.O. who was having jurisdiction over the case of the assessee. Therefore, assessment order is null and void. 2.2. The assessee filed return of income on 20th November, 2006 declaring NIL income with ITO, Ward-10(1), New Delhi. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 143(2) have been issued by jurisdictional A.O. after the statutory period. Therefore, the entire assessment order is null and void. 2.4. The Ld. CIT(A) considering the explanation of assessee, decided the issue in favour of the assessee by holding that assessment order is null and void. His findings in para 3.2 of the order are reproduced as under : 3.2. I have considered the submissions of the appellant and have also perused the record. The first and only notice u/s 143 (2) which was issued within one year of filing the return, was issued on 23/10/2007 by the 1TO, Ward 1(1), Faridabad, who was not having jurisdiction over the case of the appellant. As per the provisions of section 143(2) applicable for the A.Y. under appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assessing Officer who had jurisdiction over the case of the appellant, and by issuance of notice u/s 143(2) within the statutory period as provided in the section, the Assessing officer having jurisdiction over the case of an assessee assumes jurisdiction to assess the income of the assessee under his / her jurisdiction. In the case of the appellant company, the first notice u/s 143(2) was issued by 1TO Ward 1(1), Faridabad, on 23.10.2007 to attend on 28th November, 2007. No return of income was filed by the appellant with ITO, Ward 1(1), Faridabad. Since the appellant company was being assessed to tax at Delhi, and had filed its returns of income in Delhi, as such vide reply submitted dated 29.11.2007, AR of the appellant infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Jurisdictional High Court, and various other Courts and Hon ble Tribunal, as relied upon by the AR in the written submissions placed before me. In view of my above observations, Ground No.2 is decided in favour of the appellant and the assessment framed is held to be void. 2.5. The Ld. CIT(A) also deleted the addition of ₹ 63 lakhs on merit. 3. The Ld. D.R. on the other hand, contended that the A.O, Ward-1(1), Faridabad has correctly issued notice under section 143(2) which were based on PAN issued in this case. He has submitted that case was selected through Computer of the Department as per the practice. Therefore, there is no error in the notice issued under section 143(2) of the I.T. Act, on 23rd October, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per PAN or it was issued as per Computerized System of the Department because it is against the provisions of Law. As such the issue would be in violation of the principles of law and as such the internal procedure provided by the department would not justify the illegality committed by the ITO, Ward-1(1), Faridabad. The entire assessment proceedings are vitiated because of nonservice of jurisdictional notice under section 143(2) within the period of limitation by the A.O. having jurisdiction over the case of the assessee. No infirmity have been pointed out in the order of the Ld. CIT(A) in holding the assessment order to be null and void. We confirm the finding of fact recorded by the Ld. CIT(A) and dismiss this ground of appeal of Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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