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TMI Blog2020 (1) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... w.s.263 of the Income Tax Act, 1961(hereinafter referred to as "the Act") dated 07/12/2010 relevant to Assessment Year (AY) 2005-06. 2. The Assessee has raised the following grounds of appeal:- 1. The impugned assessment order dated 07-12-2010, passed by the Income Tax Officer, Ward 2(3), Ahmedabad (ITO), imposing a tax demand of Rs. 66, 11,188/- ( Rs. Sixty-six lakh eleven thousand one hundred eighty eight only), in respect of the assessment A.Y. 2005-06, , is ab initio void as the ITO has no jurisdiction to pass the Assessment Order for A.Y. 2005-06, in case of the Appellant. 2. The assessment has been done, without affording any proper and reasonable opportunity of hearing to the Appellant, which is a mandatory requirement under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with section 263 of the Act without having jurisdiction over the assessee, therefore the order is void ab initio. 4. At the outset, the learned AR before us submitted that the case of the assessee was transferred from the jurisdiction of the ITO 12(1), Ahmedabad to Dy.CIT Circle 12, Ahmedabad to the present ITO 2(3), Ahmedabad (the A.O. for short) without following the procedure for the transfer of a case of an assessee from the jurisdiction of one Assessing Officer to another as prescribed u/s 127 of the Act. The assessee has not been served with any order passed by the competent authority transferring her case from the ITO 12(1) Ahmedabad to Dy.CIT, Circled 12, Ahmedabad and then again to the present A.O. This makes the entire proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order dated 27-12-2007 as reproduced under: "This case is assigned in this circle vide Addl.CIT, Range-12, Ahmedabad's letter No.Addl.CIT R-12/AHD/Tech-8/2007-08 dated 30-8-2007." Accordingly, the assessment was framed by the DCIT-circle 12, Ahmedabad vide order dated 27-12-2007. However, the assessment order dated 27-12-2007 was revised by the Commissioner of Income Tax under section 263 of the Act vide order dated 29 December 2009. In the meantime, the jurisdiction of the assessee was transferred from the DCIT-circle 12 to ITO ward 2(3) by the DCIT vide letter dated 30 January 2009 which is placed on page 8 of the paper book filed by the Revenue. Accordingly, the order in consequence to the direction of the learned CIT under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order; (b) where the Directors General or Chief Commissioners or Commissioners aforesaid are not in agreement, the order transferring the case may, similarly, be passed by the Board or any such Director General or Chief Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) Nothing in sub-section (1) or sub-section (2) shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d DR to ascertain whether there was any order passed by the competent income tax authorities under section 127 of the Act for transferring the case of the assessee from one AO to the AO. But he could not make any satisfactory reply. Therefore, we are of the view that the assessment order passed under section 143(3) of the Act dated 27 December 2007 by the DCIT-Circle 12 and consequential assessment order under section 143(3) read with section 263 of the Act dated 7 December 2010 by the AO of ward 2(3) is invalid as such income authorities never had jurisdiction over the assessee in the manner provided under section 127 of the Act. Thus both the orders are liable to be quashed. In this regard, we draw support and guidance from the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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