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TMI Blog2019 (9) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... the contents of the letter, objections were disposed of by the Income-tax Officer, Ward 29(3), New Delhi vide order dated March 29, 2015. This order is placed at pages 10 to 12 of the paper book. Without affording any opportunity of being heard to the assessee to contemplate any further legal proceedings, assessment order was framed under section 144 of the Act vide order dated March 30, 2015 and assessment has been framed by the Income-tax Officer, Ward 63(4), New Delhi. These undisputed facts clearly reveal that the notice has been issued by some other Assessing Officer and the assessment has been framed by a different Assessing Officer whereas the jurisdiction of the assessee lies with another Assessing Officer. Thus we hold that the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r from the Income-tax Officer, Ward 29(3), New Delhi which reads as under : "Madam Sub :Verification of financial transactions request for infor mation-Regarding. The Income-tax Department is in possession of information that you have entered into financial transaction(s), as per details given below, without quoting your permanent account No. (PAN). Please note that the transaction(s) are covered under rules 114B to 114D of the Income-tax Rules, 1962 read with section 139A(5) of the Income-tax Act, 1961 in which quoting of permanent account number is mandatory. Sl. No. Nature of transaction Value (Rs.) F.Y. A.Y. 1. Sold immovable property valued at ₹ 30,00,000 or more 49,700,000 31-3-2009 2009-10 You are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Income-tax Act, 1961 to being this amount to taxation. Please note that non-compliance may result in fiscal penalties ranging from 100 per cent. to 300 per cent. of the tax evaded, and may even result pros ecution [S. C. Arora] Income-tax Officer, Ward 29(3), New Delhi." 5. In response to the aforementioned letter, the assessee brought to the notice of the Assessing Officer her permanent account number and also filed a copy of Income-tax return. With this letter, the assessee clearly brought to the notice of the Assessing Officer, Ward 29(3), New Delhi that her jurisdiction lies with Income-tax Officer, Ward 39(4), New Delhi. However, disregarding the letter of the assessee, the Assessing Officer issued notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction of the assessee lies with another Assessing Officer. Moreover, the disposal of the objection raised by the assessee is vide order dated March 25, 2015. 8. The co-ordinate Bench in I. T. A. No. 5730/Delhi/2017, vide order dated August 30, 2018, in similar conditions, held as under : "4. The bone of the contention is as to whether the Assessing Officer has rightly framed the impugned order within 16 days of disposing of the objections of the assessee. 5. The answer is given by the co-ordinate Bench in the case of Meta Plast Engineering P. Ltd. v. ITO in I. T. A. No. 5780/Delhi/2014 [2018] 11 ITR (Trib)-OL (S.N.) 20 (Delhi) wherein the co-ordinate Bench has considered the judgment of the hon'ble Bombay High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 22. On March 5, 2015, a communication was addressed to the petitioner which purported to reject his objections. The objections have not been referred to in detail but what has been stated is that the case has not been reopened merely on the basis of a change of opinion. The fact that came to light during the assessment proceed ings for the assessment year 2011-12 are the basis for reopening the case pertaining to the assessment year 2007-08. Since the petitioner is stated to have filed a new return of income, he was called upon to attend the office with the information required on March 13, 2015. The petitioner addressed a letter on March 12, 2015, and pointed out that the communication dated March 5, 2015, was received on March 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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