TMI Blog2018 (11) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... essment is framed by ITO Ward 1(5) Faridabad, simply in extension to proceedings initiated by Hazaribagh DCIT Circle 2 who is admittedly not AO of assessee within meaning of section 2(7A) of the Act on date of issue of notice u/s 143(2) of the Act. So on this short count itself impugned proceedings deserves to be quashed being unsustainable in the eyes of law. Thus present assessment is void ab inito, hence, the same is quashed and accordingly, the additional legal ground raised by the assessee is allowed. - I.T.A. No. 1563/Del/2018 - - - Dated:- 22-11-2018 - Shri H. S. Sidhu, Judicial Member For the Assessee : Sh. Kapil Goel, Advocate For the Revenue : Sh. S.L. Anuragi, Sr. Dr. ORDER This appeal is filed by assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders passed by AO and First Appellate Authority deserves to be quashed. 3. Ld. Counsel of the Assessee submitted that the assessment framed u/s. 143(3) by ITO, Ward 1(5) Faridabad for the period under consideration (AY 2015-16) is void ab initio as notice u/s. 143(2) dated 26.7.2016 issued by DCIT, Circle 2, Hazaribagh, on the basis of returns regularly filed u/s. 139 dated 12.3.2016 with Faridabad address and no valid and legal notice u/s. 143(2) being issued by assessee s Assessing Officer (ITO Ward 1(5), Faridabad) as defined in Section 2(7A) of the Act who has framed impugned assessment, which creates a dent in the whole assessment, accordingly he requested to admit the additional ground by relying upon the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response to the same, the Assessee filed the necessary details. Thereafter, the AO completed assessment u/s. 143(3) of the Act on 7.11.2017 at assessed income of ₹ 44,91,936/-. Against the assessment order, the Assessee appealed before the Ld. CIT(A) who vide his impugned order dated 12.2.2018 has dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), assessee appealed before the Tribunal. 7. Ld. Counsel for the assessee submitted that assessment framed u/s. 143(3) by ITO, Ward 1(5) Faridabad for the period under consideration (AY 2015-16) is void ab initio as notice u/s. 143(2) dated 26.7.2016 issued by DCIT, Circle 2, Hazaribagh, on the basis of returns regularly filed u/s. 139 dated 12.3.2016 with Fari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially the Paper Book filed by the Assessee s counsel and all the case laws cited by him. I note that assessee filed his return of income on 12.3.2016 of ₹ 4,15,280/- Page No. 4 of the Paper Book with address mentioned as A- 48 Omaxe RPS Green Valley Sector 41-42 Faridabad Haryana 121001 . This case was selected for scrutiny u/s 143(2) of the Act vide notice dated 26.07.2016 issued by DCIT Circle II Hazaribagh (Page No. 6 of the Paper Book). Since assessee was regularly filing return from AY 2012-2013 onwards at Faridabad same Address so he requested that case should be transferred to Faridabad as jurisdiction lies with Faridabad only due to which case was transferred to Faridabad AO as admitted in first para of AO order, vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the aforesaid contents of the assessment order mentioned in para first of the said order, it is crystal clear that without any valid notice issued u/s 143(2) of the Act by Faridabad AO, impugned assessment is framed by ITO Ward 1(5) Faridabad, simply in extension to proceedings initiated by Hazaribagh DCIT Circle 2 who is admittedly not AO of assessee within meaning of section 2(7A) of the Act on date of issue of notice u/s 143(2) of the Act. So on this short count itself impugned proceedings deserves to be quashed being unsustainable in the eyes of law. I further note that the case laws cited by the ld. counsel for the assessee are applicable in the present case. However, the most direct decision of the ITAT, Delhi (E-Bench)l was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner or the deputy Commissioner or assistant director or deputy director or the income tax officer who is vested with the relevant jurisdiction by the virtue of directions order issued under subsection (1) or subsection (2) of section 120 or any other provisions of the act and additional Commissioner or additional director or joint Commissioner or joint director who is directed under clause (b) of subsection (4) of that section to exercise or perform all or any of the powers and functions carried on or assigned to an assessing officer under this act. Before us, no such directions issued under section 120 (1) or (2) issued in favour of DCIT, Ghaziabad was produced. In view of this, we are unable to hold that at that relevant time he was h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
