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TMI Blog2020 (12) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances of the case and in law, Ld. CIT(A) erred in not deleting the addition made by AO in toto, without appreciating the replies and evidences filed before him by the assessee. 4. That the appellant craves leave to add / alter any/ all grounds of appeal before or at the time of hearing of the appeal. 2. The assessee has also raised the following additional grounds:- 3. The brief facts relating to the issue are that the assesse filed return of income on 29.8.2013 declaring income of Rs. 17,81,460/-. The case of the assessee was selected for scrutiny through CASS and notice u/s. 143(2) of the Income Tax Act, 1961 (in short "Act") was issued and served upon the assessee. Ld. AR of the assessee appeared and filed the requisite details and documents. The AO examined the details and found that the assessee has claimed huge amount of expenditure on account of Director Foreign Travel amounting to Rs. 58,73,321/- as against Rs. 4,50,798/- in the preceding year and on account of business promotion expenses of Rs. 11,42,029/- as against Rs. 3,31,665/- in the preceding year. The Assessee was asked to furnish the complete details alongwith the corresponding bills / vouchers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted its return of income u/s. 139(1) of the Act on 28.9.2013 and the assessment u/s. 143(3) of the Act for the period under consideration which was framed by the ITO, Ward 5(1), New Delhi is also time barred because the mandatory notice u/s. 143(2) of the Act dated 8.9.2015 is beyond the time limit under the provisions of the Act. Hence, he requested that assessment in dispute may be quashed by accepting the appeal filed by the assessee on this ground only. He finally stated that assessee has filed the written submissions alongwith the case laws in the shape of paper book as well as in the written submissions, the same may be read as part of his arguments. In support of his contention, he cited the various decisions viz. Apex Court decision in Singhad Technical Society (order dated 29.8.2017) 397 ITR 344; Hon'ble Delhi High Court decision in the case of Fast Booking I Pvt. Ltd. order dated 2.9.2015 (ITA No. 334/2015) 378 ITR 693; Hon'ble Delhi High Court decision in case of Silver Line order dated 4.11.2015 (ITA No. 578/2015) 383 ITYR 455; Hon'ble Punjab & Haryana High Court decision in the case of M/s VMT Spinning Co. Ltd. order dated 16.9.2016 (ITA No. 445/2015) 389 ITR 32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the Paper Book with address mentioned as " A- 48 Omaxe RPS Green Valley Sector 41-42 Faridabad Haryana 121001". This case was selected for scrutiny u/s 143(2) of the Act vide notice dated 26.07.2016 issued by DCIT Circle II Hazaribagh (Page No. 6 of the Paper Book). Since assessee was regularly filing return from AY 2012-2013 onwards at Faridabad same Address so he requested that case should be transferred to Faridabad as jurisdiction lies with Faridabad only due to which case was transferred to Faridabad AO as admitted in first para of AO order, vide order u/s 127 dated 28.03.2017 passed by PCIT Hazaribagh. For the sake of convenience, para first of the assessment order is reproduced below:- "Return declaring income of Rs. 415280/- was e-filed by the assessee on 12.3.2016.The case was selected for scrutiny under CASS (Computer Assisted Selection Scrutiny). After taking the case into scrutiny notice under section 143(2) of the Income Tax Act (in short "Act") dated 26.07.2016 issued by the DCIT, Circle-II, Hazaribagh Faridabad to the assessee through speed post vide dispatch No. 2551 dated 26.7.2016 fixing the case for hearing on 17.8.2016. On the fixed date, assessee attende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case as mentioned by the AO himself that the case was subsequently transferred to the Assessing Officer as per the actual jurisdiction on 07/09/2012 and subsequently he issued notice under section 143(2) on 20.9.2012. From the above facts, it is apparent that first notice was issued by the DCIT, Ghaziabad on 29/08/2011, who was not having jurisdiction over the assessee. It is the legality of this notice that is required to be tested. According to the provisions of section 143 (2) of the act the notice for verifying the return of income is required to be issued by the 'assessing officer'. The assessing officer has been defined under section 2 (7A) of the act, which means the assistant Commissioner or the deputy Commissioner or assistant director or Deputy Director or the income tax officer who is vested with the relevant jurisdiction by the virtue of directions order issued under subsection (1) or subsection (2) of section 120 or any other provisions of the act and additional Commissioner or additional director or joint Commissioner or joint director who is directed under clause (b) of subsection (4) of that section to exercise or perform all or any of the powers and functi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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