9911796707
TMI Blog2015 (12) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned CIT(A) is opposed to law and facts of the case. 2. On the facts and in the circumstances of the case the learned C1T(A) erred in holding that the action of the AO is not tenable and jurisdiction cannot be assumed by another officer unless an appropriate order is passed by the competent authority basing on a mere statement made by the assessee that he had shifted the registered office from Delhi to Bangalore without actually producing the proof for the same by way of an order u/s 127 of the Income-tax 1961. 3. For these and other grounds that may be urged at the time of hearing, it is prayed that the order of the CIT(A) in so far as it relates to the above grounds may be reversed that of the Assessing Officer may be restored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 03/05/2005. As per assessee, Registrar of Companies had issued a fresh certificate of registration on 26/5/2005. Letter dated 20/10/2005 informing change of registered office from Delhi to Bangalore was placed before the CIT(A). As per assessee, its returns were being filed in Bangalore since assessment year 2005-06 and assessments were concluded by orders under section 143(3) which were all passed in Bangalore. CIT(A) after going through the paper book enclosing copies of letters filed by the assessee before the DCIT, Circle 11(1), New Delhi and copies of assessment orders for assessment year 2005- 06, 2006-07, passed by the ACIT, Circle 11(4), Bangalore, held that the DCIT,Circle-11(1), New Delhi has no jurisdiction to assess assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done. This being the factual position, we are of the opinion that DCIT, Circle- 11(1), New Delhi had no jurisdiction on 5/12/2008 to pass reassessment on assessee. We uphold the order of the CIT(A) in this regard.
6. Coming to the cross objections of assessee, such cross objection assail merits of addition and reopening done under section 147 of the Act. Since we have upheld the order of CIT(A) holding that the DCIT, Circle 11(1), New Delhi had no jurisdiction to pass the order on assessee, the cross objections filed by the assessee have become infructuous.
7. In the result, both the appeal of the revenue as well as cross objections of assessee are dismissed.
Pronounced in the open court on 04th December, 2015. X X X X Extracts X X X X X X X X Extracts X X X X
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