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TMI Blog2021 (3) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia that :- 1. Because Sh. S.K. Srivastava, the then CIT(A)-1, Noida had been compulsorily retired by the Government of India with effect from 11.06.2019 and accordingly, he had become functus officio w.e.f. 11.06.2019. Accordingly, any discharge of function by an officer who has become functus officio is a nullity in law and without jurisdiction. 2. In this regard, reliance is placed on the decision of the Hon'ble High Court of Karnataka in the case of Rudragouda v. The University of Agricultural Sciences and Ors., Writ Petition No. 31734/2016 (SRES), wherein it was held that: - "The petitioner/officer after his retirement becomes functus officio. No officer can continue to discharge his functions subsequent to his retirement and more particularly, to take action against the subordinate officer or to seek sucl direction from this Court" (emphasis added) It is to be noted that the term functus officio has been defined to mean the following: - Black's Law Dictionary I'Sixth Edition Page 6731 gives its meaning as follows: Having fulfilled the function, discharged the office, or accomplished the purpose. and therefore, of no further force or authority. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue being 'State' cannot be a beneficiary of an order passed without jurisdiction by an Appellate Commissioner and therefore it is absolutely immaterial ultimately the case was decided in favour of the revenue by the Appellate Commissioner albeit without jurisdiction. 8. Because any orders, instructions or directions issued under Section 268A(1) by the Board to other income tax authorities for fixing monetary limits would not apply to orders passed without jurisdiction when the officer himself had no jurisdiction to grant relief or pass any order whatsoever. 9. Because the monetary limits fixed pursuant to Section 268A will only apply to orders passed by authorities with jurisdiction and not to authorities without jurisdiction. Section 268A(1) of the Act reads as follows: - "Section 268A. (1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter" 10. The Revenuecraves leave to modify any of the grounds above and/or to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from 11.06.2019 ?). 7. So far as appeals bearing ITA No. 1185/Del/2020, A.Y. 2015-16, CO No. 49/Del/2020, A.Y. 2010-11, 6623/Del/2019, A.Y. 2015-16, ITA No. 6945/Del/20, A.Y. 2009-10, CO No. 152/Del/2019, A.Y. 2009-10 are concerned they are pertaining to Ghaziabad jurisdiction and only CIT(A)- Kanpur is having the jurisdiction to try and entertain the same as per CBDT notification no. 66/2014 dated 13/11/2014 read with order no. C.C IT/CCA, Kanpur-III. It is beyond comprehension as to how and under what circumstances CIT(A)-1 Noida has dealt with and disposed of these appeals pertaining to Ghaziabad which are apparently beyond his jurisdiction. 8. From the copy of notification dated 13th November, 2014 issued by Central Board of Direct Taxes (CBDT) copy of order dated 15.11.2014 passed by the Chief Commissioner of Income Tax, Kanpur specifying the jurisdiction of CIT(A)s, copy of FIR No. RC 1202019A0004 dated 04.07.2019 and report on the basis of vigilance inspection qua the work and conduct of Sh.S.K. Srivastava CIT(A)-1 Noida conducted by D.G.I.T(Vigilance), New Delhi, it is proved on record that Sri S.K.Srivastava CIT(A)- 1, Noida who was compulsorily retired w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned orders to the Central Server using his RSA token only after his retirement. All these facts to go to prove that the impugned orders have been passed by SriS.K.Srivastava, CIT(A)-1 and 2 Noida after his compulsory retirement with effect from 11.06.2019, because the moment he ceases to hold his office he has become functus officio. 10. Hon'ble Supreme Court in case of United Commercial Bank Ltd. vs. workman 1951 SCR 380 in the identical situation held that Jurisdictional defect strikes at the very authority of the Court to pass any decree and such a defect cannot be cured even by consent of the parties. 10A. Hon'ble Supreme Court of India in case cited as Kanwar Singh Saini vs. High Court of Delhi held that order/ decree passed by court having no jurisdiction is a nullity by returning following findings : "There can be no dispute regarding the settled legal proposition that conferment of jurisdiction is a legislative function and it can neither be conferred with the consent of the parties nor by a superior court, and if the court passes order/decree having no jurisdiction over the matter, it would amount to a nullity as the matter goes to the roots of the cause. Such an iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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