ITAT Delhi has ruled out that Re-assessment order passed u/s 143(3) by ITO having no jurisdiction over assessee quashed by ITAT.
Reetu | Jul 17, 2023 |
Re-assessment order passed u/s 143(3) by ITO having no jurisdiction over assessee quashed by ITAT
The Income Tax Appellate Tribunal(ITAT) Delhi in the matter Shri Satya Pal vs. Income Tax Officer has held that, issue of notice under section 148 of the Act by the Income Tax Officer having no jurisdiction over the assessee and consequent assessment made under section 143(3) read with section 147 of the Act is void and bad in law.
ITAT Order:
In the cases before us we find that Shri Satya Pal was employed in Gurugram Gramin Bank was regularly filing returns before the Income Tax Officer, Ward 33(1) Rewari, and was assessed by Income Tax Officer, Ward 33(1) Rewari and Shri Satyabir Singh Yadav was employed with Indian Institute of Air-craft Engineering, New Delhi was regularly filing returns before the Income Tax Officer, Ward 48(3), New Delhi, and Shri Rati Ram, who was employed with Haryana Vidyut Nigam Ltd. was regularly filing returns with Income Tax Officer, Salary Circle Ward 6, Gurgaon and was assessed by Income Tax Officer, Salary Circle Ward 6, Gurgaon. There is nothing on record to suggest that there was a transfer order passed by the Revenue transferring the cases to Income Tax Officer, Ward 3(4) Gurgaon. Therefore, the Income Tax Officer, Ward 4(5) Gurgaon, has no jurisdiction over the assessees. In the circumstances, issue of notice under section 148 of the Act by the Income Tax Officer, Ward 3(4) Gurgaon and consequent assessment made under section 143(3) read with section 147 of the Act is void and bad in law. Thus, we quash the re-assessment order passed by the Income Tax Officer, Ward 3(4) for the assessment year 2010-11 in all these three cases.
As we have quashed the re-assessment order passed under section 143(3) read with section 147 of the Act on legal ground, we are not inclined to go into the merits of the addition made in all these three cases as it would be of only academic at this juncture.
In the result all the three appeals of the assessees are partly allowed, as indicated above.
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