TMI Blog2021 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... tter of record that the assessee has not raised this issue in the Form No. 36 or even as an additional ground in writing. However, since the issue is purely legal in nature and goes to the root of the matter, therefore, the legal issue raised by the assessee first time before the Tribunal cannot be rejected on technical ground. Since the assessee has raised this issue first time before the Tribunal and that too in course of argument without prior leave of the Bench in writing therefore, having regard to the facts and circumstances and in the interest of justice, the assessee is allowed to raise this issue before the CIT(A) so that a view of the first appellate authority would be available based on the relevant facts on record- Appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal and contrary to the true and correct facts and circumstances of the case and liable to be deleted. 3. Because, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A) as also that of the Assessing Officer, is unsustainable and bad in law as the right of the assessee, to Cross-examine the evidence and deposition of witnesses, etc. gathered behind his back has been illegally denies. The entire case of the Revenue rests on certain Statements/confirmations [that too of irrelevant persons], that have not been admittedly confronted to the instant assessee, before being used against his interest, as evidence. It is settled that un-confronted statements/material do not have any evidentiary value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... model of the assessee and corroborates the fact that assessee was utilizing the services of Commission agents. 5. Because on the facts and in the circumstances of the case, the order passed by the Ld. Assessing Officer is plain arbitrary and purely based on conjectures and surmises and the same is liable to be quashed. 6. Because the Impugned order passed is bad in law and deserves to be quashed as no due and proper opportunity of hearing was afforded to the assessee, prior to the passing of the impugned order and the principles of Natural Justice have been patently violated. 7. The humble assessee, craves for leave to add/amend any other ground with the prior permission of the Hon ble Tribunal. 2. The assessee is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 8.10.2013 passed under section 127 from Income Tax Officer, Ward 1(2), Allahabad to JCIT the transfer of the jurisdiction by JCIT to Income Tax Officer, Ward 1(2), Allahabad, vide order dated 22.12.2014 is invalid in the absence of any further order passed under section 127 of the Income Tax Act. Thus, he has forcefully conducted that the Income Tax Officer, Ward 1(2), Allahabad who has passed the assessment order was not having the jurisdiction to frame the assessment. In support of his contention, he has relied upon various decisions as under: 1. Commissioner of Income Tax-I, Lucknow v/s Dalipur Construction (P) LTD. ITA No. 43 of 2015 2. Kusum Goyal v/s Commissioner of Income Tax (Calcutta High Court), {2010} 329 ITR 283 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee to the Income Tax Officer, Ward 1(2), Allahabad. The learned DR has submitted that once the Assessing Officer has surrendered to the jurisdiction of the Income Tax Officer without raising any objection within the time period provided under section 124 and the Assessing Officer was otherwise having jurisdiction over the assessee. The objection raised by the assessee against the jurisdiction of the Assessing Officer is not tenable. He has given much emphasis on the point that the JCIT has not transferred the case on its own but it was in compliance of the CBDT direction issued under section 120 of the Act therefore, the case was transferred to the Income Tax Officer who was vested with the jurisdiction to complete the assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y legal in nature and goes to the root of the matter, therefore, the legal issue raised by the assessee first time before the Tribunal cannot be rejected on technical ground. Since the assessee has raised this issue first time before the Tribunal and that too in course of argument without prior leave of the Bench in writing therefore, having regard to the facts and circumstances and in the interest of justice, the assessee is allowed to raise this issue before the CIT(A) so that a view of the first appellate authority would be available based on the relevant facts on record. Accordingly, without expressing any view on the merits of the issue, the same is set aside to the record of the CIT(A) for adjudication after considering various legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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