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TMI Blog2022 (3) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant Member This appeal by the assessee is preferred against the order of the CIT[A], Rohtak dated 30.12.2015 pertaining to Assessment Year 2007-08. 2. The assessee has raised the following grounds of appeal: "1. The Ld. CIT(A) has erred in law as well as on facts in dismissing the appeal of the assessee against the order of Ld. A.O. Ward 2 Narnaul. 2. The LD. CIT(A) has erred in reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14/12/2015. 6. The LD. CIT(A) failed to decide the ground of appeal wherein it was stated that the assessment framed under Section 143(3) without issue of notice under Section 143(2) by ITO Ward 2 Narnaul was invalid and non-est. 7. The Ld. CIT(A) has further erred in confirming addition made on account of cash deposit in his bank account despite plausible explanation furnished during asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Om Prakash in ITA No. 833/DEL/2016. 4. The Ld. DR fairly conceded to this, though placed strong reliance on the assessment order. 5. We have carefully considered the orders of the authorities below and have carefully perused the order of this Tribunal. We find force in the contention of the Ld. counsel for the assessee. We find that this Tribunal in ITA No. 833/DEL/2016 for Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew Delhi reported in (2015] 62 taxman.com 351 (Delhi) (Tribunal), whereby the Delhi Bench of the Tribunal held that once authorities' lack jurisdiction then it is well settled it cannot participate even on elapse of time. Thus, in the absence of jurisdiction, order made by Addl. CIT is a nullity. Further provisions contained in section 124 is of no help to the Revenue in as much as here is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid and the order of assessment was without jurisdiction and therefore is quashed as such." 6. On finding parity of facts, respectfully following the findings of the Tribunal [supra], we hold that the assessment is without jurisdiction and is, accordingly, quashed. Since we have quashed the assessment order, we do not find it necessary to dwell into the merits of the case. 7. In the result, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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