TMI Blog2023 (6) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred documents. We, therefore, are inclined to allow the additional ground raised by the assessee in holding the impugned assessment order as bad in law, liable to be struck down. Accordingly, the additional ground taken by the assessee is allowed. - I.T.A. No. 676/KOL/2022 - - - Dated:- 28-4-2023 - SRI SANJAY GARG , JUDICIAL MEMBER And SRI GIRISH AGRAWAL , ACCOUNTANT MEMBER Sh. P. S Gupta , Sh. K. M. Roy , and Sh. Piyal Gupta , AR, appeared on behalf of the Assessee Smt. Ranu Biswas , Addl. CIT, Sr. D / R appeared on behalf of the Revenue ORDER Per Girish Agrawal , Accountant Member : This appeal by the assessee is directed against the order no. ITBA/NFAC/S/250/2022-23/1045683391(1) dated 19.09.2022 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,93,570.00 received as grant-in-aid from the Government of India. 6. For that on the facts and in the circumstances of the case the Ld. C.I.T.(Appeals) was wrong in denying the claim of depreciation of Rs. 1,98,374.00 by invoking the provision of Sec. 11(6) of the I.T. Act which is not at all applicable in the case of the assessee as the depreciation was claimed as per the provision of Section 32 of the I.T. Act, 1961. 7. For that on the facts and in the circumstances of the case the Ld. C.I.T.(Appeals) should have considered that the assessee-society is registered u/s. 12AA of the Act obtained approval u/s. 80G of the Act as such the society was entitled to get blanket deduction / or exemption of the Grant-in-aid for the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the assessee submitted that this is a specific ground in addition to the grounds already taken in Form No.-36 which involves a pure question of law on the assumption of jurisdiction for the impugned assessment. Ld. Counsel for the assessee submitted that the jurisdictional issue raised vide this additional ground goes to the root of the matter for which relevant facts are already on record and therefore, by placing reliance on the decision of Hon'ble Supreme Court in the case of NTPC Ltd. vs. CIT reported in 229 ITR 383 (SC), prayed for its admission and adjudication. 5.1. On confrontation of these submissions to the ld. Sr. D/R, nothing was controverted and therefore, this additional ground is admitted for adjudication. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for sending the assessment folder along with order u/s 127 of the Act for completing the pending proceedings of the assessment. In the said letter, ld. ITO, Ward-1(1), Exemption, Kolkata noted that notice u/s 143(2) of the Act was issued from the office of ITO, Ward-51(1), Kolkata as the PAN was lying under that jurisdiction. Now, that the PAN is currently lying with ITO, Ward-1(1), Exemption, Kolkata, the request was made to forward the assessment folder along with relevant order u/s 127 of the Act to him for completing the necessary proceedings. Subsequently, vide document titled as Transfer of assessment record dated 15.11.2019 along with covering letter of the same date, ld. ITO, Ward-50(5), Kolkata transferred the assessment reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 143(2) of the Act by ITO, Ward-26, Kolkata. However the assessment order has been passed by ACIT. At this stage, it will be appropriate to refer to the provisions of section 127 of the Act as under: Power to transfer cases (1) The [Principal Director General or] Director General or [Principal Chief Commissioner or] Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The order of the Ld. CIT(A) is upheld. 12. In the result, the appeal of the revenue stands dismissed. 10. Per contra, ld. Sr. D/R could not place anything positive to controvert the facts from the documents referred above. Also, no contrary proposition of law was cited by ld. Sr. D/R. Considering the facts on record along with the documentary evidences and the judicial precedence referred above, we are of considered view that the assessment is not in accordance with the provisions of law since the assessment order has been passed by ITO, Ward-1(1), Exemption, Kolkata whereas assumption of jurisdiction for the assessment was done by ITO, Ward-51(1), Kolkata who issued the notice u/s 143(2) of the Act. Also, a valid order u/s 127 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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