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TMI Blog2012 (10) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... case has been adjudicated by taking the facts in the case of ACIT vs. Ravinder Kumar Guganani (I.T.A. No. 5129/Del/2011 (A.Y. 2003-04). 2. The common issue raised in the Revenue appeals read as under:- "The Ld. Commissioner of Income Tax (A) has erred in law as well as on facts in quashing the assessment made by the Assessing Officer as the assessee never raised objection over the jurisdiction and had participated in the assessment proceedings. The issue of jurisdiction cannot be raised in appeal proceedings as per the provisions of section 292BB of the I.T. Act. At the time of completion of assessment jurisdiction over the case vested with the ACIT, Circle, Rohtak, the Department has collected independent information of the assessee on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gus receipt in this regard as well as commission payment. 4. Upon assessee's appeal Ld. Commissioner of Income Tax (A) considered the following ground of the assessee:- "That under the facts and circumstances of the case and in law, the notice issued by Assessing Officer, Delhi having no jurisdiction over the assessee is nonest in the eyes of law and consequential proceedings in reference to that notice is also bad in law and void. Hence, the assessment is invalid and may be quashed." 4.1 Ld. Commissioner of Income Tax (A) observed that ITO, Ward 25(3), New Delhi has issued notice u/s. 148 based on the information received from the Investigation Wing, New Delhi at the Delhi address (probably as reflected in the bank account of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been held to be invalid, the issues on merits have become redundant. 5. Against the above order the Revenue is in appeal before us. 6. We have heard the rival contentions and perused the records. Ld. Departmental Representative submitted that assessee has fully participated in the assessment proceedings. It was only on the request of the assessee that the case was transferred from New Delhi to Rohtak. In this view of this matter, Ld. Departmental Representative submitted that the impugned issue is covered by section 292BB. She submitted that Assessing Officer at Delhi as well as Rohtak had concurrent jurisdiction. The assessee's address in the bank accounts was for New Delhi, as a result which the notice was issued at Delhi address. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntries. In this bank a/c assessee had given address at Delhi. Notice u/s. 148 was issued which was followed by notice u/s. 142(1). In response to the notice u/s. 142(1), issued by the ITO, Ward 25(3), New Delhi, the assessee's counsel appeared before him and submitted that the assessee is assessed with the ITO, Ward-I, Rohtak and furnished the copy of acknowledgement of return with the request to transfer the records to ITO, Ward-I, Rohtak. The case was accordingly, transferred from New Delhi from Rohtak. In these circumstances, Ld. Commissioner of Income Tax (A) has noted that no notice u/s. 148 was issued by the Assessing Officer having the jurisdiction over the case i.e. ACIT, Rohtak. In our opinion, this is not valid as per the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e law are quite distinct from the facts in the present case. Because in the present case the address of Delhi was given by the assessee in the Bank account at Delhi. In this view of the matter, the Assessing Officer at Delhi can be said to have concurrent jurisdiction. Pursuant to the notice issued at Delhi address, assessee participated and requested that the case may be transferred from Delhi to Rohtak as he was being assessed there. In these circumstances, the case was transferred to ITO, Ward-1, Rohtak, where the assessment was finally concluded. 7.2 In the case of C.I.T. vs. Cebon India Ltd. C.I.T.(A) & ITAT had given a concurrent finding that the notice u/s. 143(2) was not served within the stipulated time. It was held that mere gi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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