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TMI Blog2020 (5) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ction passed the Assessment Order u/s 144 which is not as per the mandate of the Income Tax Act, 1961. Assessee has intimated the change of address within the prescribed time and the assessee has taken all the necessary steps to object the jurisdiction which was not at all considered by the Assessing Officer at the relevant time. In fact, the said AO does not have any jurisdiction. Thus, the Assessment Order itself becomes null and void ab initio. - Decided in favour of assessee. - ITA No. 3361/DEL/2014 - - - Dated:- 8-5-2020 - Shri G. S. Pannu, Accountant Member And Ms Suchitra Kamble, Judicial Member For the Appellant : Sh. K. P. Garg, CA For the Respondent : Ms. Rakhi Vimal, Sr. DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 18/03/2014 passed by CIT(A)-1, XXVIII, New Delhi for Assessment Year 2008-09. 2. The grounds of appeal are as under:- 1. The order of Ld. CIT(A) is perverse and perjury of justice, being imaginative, inspired and creative of twisted facts of the assessee and against the material on record. 2. The learned CIT(A) has erred in upholding the impugned Ex-party order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Honors may deem fit under the circumstances of the case be passed. 2. The appellant craves leave and sanction of the Hon ble ITAT to file additional evidence, if so required for proper prosecution of the case, based on facts and circumstances, which has not been or could not be educed or filed before lower authorities either because proper and sufficient opportunity was not provided or because it was not solicited or its need was not appreciated or because the evidence was denied and came into the hands of the appellant subsequently. 3. The assessee is carrying on trading of modular furniture in the name of M/s Avis Design and Interiors and is also engaged in the import of such furniture. Return of income was filed on 31/03/2009 with the jurisdictional ITO Ward 39(4), New Delhi in view of the change in office address to 4/6, Desh Bandhu Gupta Road, Paharganj, New Delhi, and getting the change of address duly recorded in PAN, declaring net taxable income of ₹ 3,31,147/-. The first notice u/s 143(2) was issued on 30/09/2009 by the Assessing Officer, Ward 23(4) and served on the same date by affixture at the old address: F- 14, Geetanjali Enclave, New Delhi as stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/- on ad hoc basis stating at page-6, The assessee has shown sales at ₹ 25,33,095/- only. As no closing stock has been shown the sales is estimate d at ₹ 50,00,000/- in the absence of any detail and net profit of 25% is charged to tax, as the assessee has failed to furnish the details of expense s claimed in the return of income. Which comes to ₹ 12,50,000/-. The assessee has declared net profit of Rs. l, 68,488/-, thus the balance amount of ₹ 10,81,512/- is added back as income from undisclosed sources. c. ₹ 2,00,000/- on account of short term capital gain, stating at page-6 of the order, The assessee has declared short term capital gain under section 111-A at ₹ 164165/-. The assessee has not filed the details in respect of short term capital gain claimed to be assessed under, section 111-A of the I.T, Act, 1961. For taking the benefit under sect ion 111-A, the transaction should have been made through recognized stock exchange and secondly the STT and assessed as income from other sources . d. ₹ 86,506/- under the head, INCOME FROM OTHER SOURCES , stating on page-6, The assessee has declared interest income of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be transferred from Ward 39(4) to Ward 23(4). On receipt of notice dated 20.07.2010 from ITO Ward-23(4), the assessee filed his objection on 05.08.2010. Even on receipt of this objection, the Assessing Officer did not act on it and no effort was made to comply with the statutory provisions for acquisition of proper jurisdiction in accordance with law. On the contrary the Assessing Officer Ward-23(4) dismissed the objection vide his order dated 30.11.2010 by stating as under: That the wrong PAN was erroneously quoted in the said notice due to a typographical mistake. However, the first notice originally served by way of affixture contains the correct PAN-ALCPS0030R. That the jurisdiction over the case lies with the undersigned and the return was transferred from Ward 39(4) on 29.09.2009 as the PAN shows my jurisdiction . This itself shows perversity of action of the Assessing Officer transgressing all the rules, procedure and provisions of the Act. This order is perverse and contrary to law and cannot provide jurisdiction to the Assessing Officer Ward-23(4). Further, even the assertion made in the rejection order that the PAN shows his jurisdiction is erroneous. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. The Ld. DR submitted that the notice u/s 143(2) and 142(1) were issued at the both address i.e. F-14, Gitanjali Enclave, New Delhi and 4/6 Deshbandhu Gupta Road, Paharganj, New Delhi which were given by the Assessee on the return of income. Even refund voucher amounting to ₹ 4,40,230/- of A.Y.2006-07 on 29.04.2010 was dispatched at the address F-14, Gitanjali Enclave, New Delhi was delivered and encashed. The Ld. DR also pointed out the order of the CIT(A) wherein it is stated that the assessee has perused the online electoral rolls even in 2014 continue to be address F-14, Gitanjali Enclave, New Delhi. The Ld. DR relied upon the decision of the Tribunal in case of Abhishek Jain vs. ITO (2018) 94 taxmann. Com 355 (Delhi) and also that of Hon ble Supreme Court in case of Pr. CIT vs. I-Ven Interactive Ltd. Mumbai in Civil Appeal No. 8132 of 2019 order dated 18.10.2019. 10. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note here that the assessee mentioned the address of 4/6 Deshbandhu Gupta Road, Paharganj, New Delhi on the return of income for A.Y. 2008-09. The return was filed on 31/03/2009, therefore, the ..... 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