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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 ..... ught on record by the Vigilance Inspection Team of Income Tax Department qua the work and conduct of CIT(A)-Noida it has come on record CIT(A)-I, Noida has decided Income Tax Appeals referred to in preceding para no. 7 pertaining to Ghaziabad Jurisdiction over which he has no jurisdiction purportedly on 31.12.2018 whereas it is proved on record that all these appeals were disposed of in the month of June, 2019 after his compulsory retirement. It is also proved on record that all the impugned orders have been uploaded on ITBA system between 11th June to 13th June, 2019 after his demitting the office by Sri S.K.Srivastava, CIT(A)-1 and2 Noida. It is also proved that he has uploaded the impugned 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. Hon ble Supreme Court in case of United Commercial Bank Ltd. [ 1951 (4) TMI 25 - SUPREME COURT] in the identical situation held that Jurisdictional defect strikes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm 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. Accordingly, it is submitted that once the then CIT(A)- Noida has been compulsorily retired i.e., with effect from 11.06.2019, any order prima facie passed by him or acted upon by him after the date of his compulsory retirement is without jurisdiction. 3. Because a vigilance inspection for the work carried out by Sh. Sanjay Kumar Srivastava IRS (Retd.), who was posted to as CIT(A)-1 Noida with the additional charge of CIT(A)-2 Noida, prior to his compulsory retirement w.e.f 11.06.2019 was conducted on 19.06.2019 by the Vigilance Team of Income Tax (Vigilance), which revealed that orders purported to have been passed by Sh. Srivastava in the month of December, 2018 were prima-facie passed in the month of June, 2019. In majority of these orders liable to have been uploaded on the ITBA system were uploaded between 11th June to 13thJune, 2019, i.e. after his demitting the office, as per the charge she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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 add any fresh ground or grounds as and when it is required to do so. 3. Notices to the respondents were sent through revenue department and were duly served. Sh. Praveen Bidhuri assessee appeared in person in ITA No. 6614/Del/2019, Sh. Rohit Tiwari and Mohan Kalra, Advocate appeared in ITA No. 1185/Del/2020 and Sh. Akhilesh Kumar, Advocate appeared in ITANo.6823/Del/2019 and 6837/Del/2019 and in rest of the appeals none appeared on behalf of the respondent / assesee and as such their appeals have been taken up to decide ex parte with assistance of the Ld. Sr. Standing Counsel for the revenue. 4. We have heard the Ld. Sr. Standing Counsel, Sh. Zoib Hussain , Sri Praveen Bidhuri assessee in preson, Sh. Rohit Tiwari and Mohan Kalra, Advocate, Sh. Akhilesh Kumar, Advocate and perused the impugned orders passed by CIT(A)-I, Noida and supporting documents placed on file by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iction 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 11.06.2019 and vigilance team of Income Tax conducted vigilance inspection qua his work and conduct found following illegalities and irregularities committed by him :- a. Sh.Sanjay Kumar Srivastava, IRS (Retd.) (87052) while posted as / CIT(A)-, Noida with additional charge of CIT(A)-2, Noida, prior to his compulsory retirement w.e.f 11.6,2019 indulged in acts of omission and commission adversarial to the interest of revenue. b. Orders reported to have been passed by Sh.Srivastava in the month of December, 2018, were prima-facie passed in the month of June, 2019. c. All these orders liable 10 have been uploaded on ITBA system were uploaded between 11lh June to i3lh June, 2019, after his demitting the office. d. There are also indications of falsification of records to allude towards dispatch of these orders on 7th June, 2019, whereas they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 issue can be raised at any belated stage of the proceedings including in appeal or execution. The finding of a court or tribunal becomes irrelevant and unenforceable/inexecutable once the forum is found to have no jurisdiction. Acquiescence of a party equally should not be permitted to defeat the legislative animation. The court cannot derive jurisdiction apart from the statute. [Vide United Commercial Bank Ltd. v. Workmen, Nai Bahu v. Lala Ramnarayan, Natraj Studios (P) Ltd. v. Navrang Studios, Sardar Hasan Siddiqui v. STAT, A.R. Antulay v. R.S. Nayak Union of India v. Deoki Nandan Aggarwal, Karnal Improvement Trust v. Parkash Wantft, U.P. Rajkiya Nirman Nigam Ltd. v. Indure (P) Ltd., State of Gujarat v. Rajesh Kumar Chimanlal Barot, Kesar Singh v. Sadhu, Kondiba Dagadu Kadam v. Savitribai Sopan Gujar and CCE v. Flock (India) (P) Ltd.] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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