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TMI Blog2016 (2) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, are in agreement with the findings of ld. CIT(A) that the assessment order passed by AO of Circle 47(1), New Delhi was without jurisdiction, hence the order is bad in law. Ground no. 1 is dismissed. - ITA no. 4099/Del/2013 - - - Dated:- 22-2-2016 - Shri S.V. Mehrotra And Shri A.T. Varkey,: JJ. Appellant by : Ms. Rekha Vimal DR Respondent by : Shri R.S. Singhvi CA Sh. Satyajit Goel CA ORDER S.V. Mehrotra, This is Revenue s appeal against the order dated 8.4.2013 passed by the ld. CIT(A)-XXX, New Delhi in appeal no. 3469/11-12, relating to A.Y. 2009-10. 2. Brief facts of the case are that the assessee had filed return of income declaring total income of ₹ 10,63,970/- The case was selected for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction over the case was not transferred by passing order U/s 127 whereas the fact that the PAN of the assessee was lying with the ACIT, Cir.47{1}, New Delhi. 1. Allowing the appeal of the assessee without providing an opportunity to put forth the view point of the Department {by calling remand report} and admitting the additional Evidences under rule 46A of the I.T.Act, 1962 without providing opportunity to AO as required under sub rule 3 of rule 46. 3. Deleting the addition of ₹ 33,64,655/- made by the AO on account of investment Through credit cards U/s 69C by holding that the transaction in respect of payment made on account of credit cards as genuine ad legitimate without considering the fact that the assessee has not file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payments had been made through cheques from explainable sources of income, which ld. CIT(A) has considered and then deleted the addition. 9. We have considered the rival submissions and perused the record of the case. As far as the jurisdiction for passing the assessment order by ACIT, Circle 47(1) is concerned, we find that original notice u/s 143(2) was issued by ACIT Circle 1(1), Gurgaon on 25.8.2010 at the address of the assessee given in the return of income, which was of Gurgaon, as is evident from the copy of acknowledgement contained at page 3 of PB, wherein the address given is as under: 31A, Sector-18, Udyog Vihar, Gurgaon (Haryana). 10. Ld. CIT(A) has also pointed out that ITO Ward 1(1) noted in the notices date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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