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TMI Blog2025 (4) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... s made mistakes. The contents of the relevant part of the miscellaneous applications are as under: "2. The appellant respectfully draws the kind attention of the Hon'ble members of the bench to the fact that the appellant for clarity submitted at the time of hearing on 28.06.2019 in writing the details of cases coming up for hearing since August 2016 to date are as under: - In the status of HUF ITA No. 43/Pat/2015 for the AY: 1997-1998 relating to appeal against order u/s. 143(3) ITA No. 44/Pat/2016 for the AY: 1995-1996 - do - ITA No. 45/Pat/2016 for the AY: 1996-1997 - do - ITA No. 46/Pat/2016 for the AY: 1998-1999 - do - ITA No. 47/Pat/2016 for the AY: 1999-2000- do - In the status of Individual ITA No. 39/Pat/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is HUF (PAN: AADHA3623A). A total of 15 cases were decided on the same date relating to two different assessee's including penalty orders. While deciding the case by the Tribunal in respect of the HUF, the PAN was written as AECPP8298R instead of AADHA3623A. The assessee has prayed that clerical error in the order of the Tribunal dated 26.07.19 by rectified by correctly mentioning the PAN of the HUF. 3. On the other hand, the ld. DR did not object to such prayer made by the assessee. 4. We, after hearing the rival submissions of the parties and examining the records, find that there is indeed an apparent mistake in the Tribunal's order dated 26.07.19 passed in ITA No.44/Pat/2015, ITA No.46 to 48/Pat/2015 & ITA No.44 to 47/Pat/2016 in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave no legal effect. 5. Ld A.R. of the assessee submitted that no order has been passed u/s. 127 of the Income Tax Act for transfer and centralisation of these relevant appeals and said approval is mandatory to be followed. Ld A.R. vehemently pointed out that without following procedure and conditions laid down in Section 127(1) of the Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal effect against the assessee. Therefore, assessment orders may kindly be quashed only on this sole legal reason. 6. Replying to above, ld D.R. submitted a copy of the order dated 15.7.1999 passed u/s. 127 of the Act, wherein, cases of 79 assessee's/entities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: "4. Ground No.2 is common to both the appeals that the CIT(A) ought to have accepted the fact that the conditions of section 127(1) was not followed by the department, so any order passed without proper jurisdiction is void ab-initio and have no legal effect. 5. Ld A.R. of the assessee submitted that no order has been passed u/s. 127 of the Income Tax Act for transfer and centralisation of these relevant appeals and said approval is mandatory to be followed. Ld A.R. vehemently pointed out that without following procedure and conditions laid down in Section 127(1) of the Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal effect aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not followed by the department, so any order passed without proper jurisdiction is void ab-initio and have no legal effect. 5. Ld A.R. of the assessee submitted that no order has been passed u/s. 127 of the Income Tax Act for transfer and centralisation of these relevant appeals and said approval is mandatory to be followed. Ld A.R. vehemently pointed out that without following procedure and conditions laid down in Section 127(1) of the Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal effect against the assessee. Therefore, assessment orders may kindly be quashed only on this sole legal reason. 6. Replying to above, ld D.R. submitted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that the conditions of section 127(1) was not followed by the department, so any order passed without proper jurisdiction is void ab-initio and have no legal effect. 5. Ld A.R. of the assessee submitted that no order has been passed u/s. 127 of the Income Tax Act for transfer and centralisation of these relevant appeals and said approval is mandatory to be followed. Ld A.R. vehemently pointed out that without following procedure and conditions laid down in Section 127(1) of the Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal effect against the assessee. Therefore, assessment orders may kindly be quashed only on this sole legal re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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