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TMI Blog2021 (3) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... gaon, that the objection raised against the jurisdiction assumed by DCIT, Circle-3, Gurgaon will first be decided by the DCIT, Circle -3, Gurgaon, before he would proceed to make assessment. When the jurisdiction exercised by DCIT, Circle-3, Gurgaon, is not free from doubt; the jurisdiction of Ld. CIT(Appeals)-1, Gurgaon, who passed the impugned appellate order against which assessee has filed the present appeal, is also not free from doubt; because jurisdiction of CIT(Appeals) is related to jurisdiction of the Assessing Officer. CIT(A) was in error in disregarding the submissions made by the assessee on mertis of the additions made in the assessment order; and in wrongly observing that the assessee had not filed any written submissions on the issue of disallowances / additions made by the Assessing Officer. In view of the foregoing, we are setting aside all the disputes raised in the present appeal before us, to the file of the Assessing Officer with the direction to pass fresh assessment order as per law. We direct the Assessing Officer to first decide the dispute raised by the assessee regarding the jurisdiction assumed by the DCIT, Circle-3, Gurgaon - ITA No:- 393/Del/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016. The Ld. CIT(A) dismissed the assessee s appeal and confirmed the additions made by the AO. (C) Aggrieved, the assessee is before us, in the present appeal during appellate proceedings. The assessee filed Paper Book containing the following particulars: 1. Computation of Income for A.Y. 2012-13 along with Acknowledgment of filing return of A.Y. 2012-13. 2. Copy of First Notice u/s 143(2) dated 26th June 2014 served on the Appellant fixing the date of hearing as 7th July 2014. 3. Copy of Letter dated 7th July 2014 objecting the jurisdiction of Assessing Officer u/s 120 of the Act as the Appellant being Managing Director of the Company was assessed with along with Company M/s NTF (India) Pvt. Ltd. with D.C.I.T., Circle 13(1), New Delhi, duly Acknowledgment No. 673070714003890. 4. Copy of second letter dated 15th December, 2014, duly Acknowledgment No. 673151214017982, requesting for transfer of assessment record to DCIT 13(1), New Delhi. 5. Copy of Notice u/s 142(1) dated 2nd December 2014 requiring the Appellant for furnishing copy of Assessment Orders of the Appellant for last three Assessment Years. The reply of the aforesaid Notice is available a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er DCIT 13(1), New Delhi. Copy of acknowledgements for preceding years and Assessment Orders passed u/s 143(3) of the Act for the Assessment Year 2014-15 dated 30.11.2016, Assessment Year 2016-17 dated 15.12.2018, Assessment Year 2017-18 dated 28.06.2019, passed by Assessing Officer Circle 18(2) New Delhi available on Page No. 7 to 18 of Paper Book. Learned C1T(A) obtained Remand Report from the Assessing Officer and the Assessing Officer objected on the submission of additional evidence on merit. In the rejoinder, the appellant again submitted to CIT(A) to quash the Order as the provision of Section 124(3) of the Act have not been compiled by the Assessing Officer and pass the Assessment Order u/s 144 of the Act in contravention to the notification issued by CBDT and the law. The appellant also submitted, without prejudice to the legal contention that the addition made by the Assessing Officer, otherwise also should be deleted as the appellant incurred Travelling Expenses other expenses on credit card on behalf of the NFT (India) Ltd., in which he is M.D. and Company claimed the said expenses in Profit Loss account necessary evidence(s) were submitted but the C.I.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi, for Assessment Years 2009-10, 2010- 11, 2013-14,2014-15, 2016-17,2017-16. He also drew our attention to letter dated 7th July, 2014 filed by the assessee before DCIT, Circle -3, Gurgaon objecting to jurisdiction assumed by him and requesting to transfer the case of the assessee to the concerned Assessing Officer, i.e. ACIT, Circle-13(1), New Delhi. He drew our attention also to the fact that the aforesaid letter dated 07th July, 2014 was filed immediately after notice under Section 143(2) of the Income Tax Act, 1961 ( I.T. Act , for short) dated 26-June- 14 served by the assessee, which, he contended, was the first notice of hearing served on the assessee by DCIT Circle-3, Gurgaon. He contended that the DCIT, Circle-3, Gurgaon should not have proceeded to complete the assessment without deciding the objection to his jurisdiction, which was raised by the assessee vide aforesaid letter dated 07th July, 2014; and once again by a second letter dated 15th December, 2014. Thus, it was his contention that the Assessment Order passed by DCIT, Cirle-3, Gurgaon, was without jurisdiction. Coming to the impugned appellate order dated 15.12.2016 of Ld. CIT(A), the Ld. AR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also not in dispute that the Assessment Orders for Assessment Year 2009-10, 2014-15 and 2016-17 (which pertains to both before and after Assessment Year 2012-13) under Section 143(3) of I.T. Act after due scrutiny were passed by ACIT, Circle 13(1), New Delhi. In view of these facts, we are of the view that the dispute raised by the assessee, regarding jurisdiction of DCIT, Circle-3, Gurgaon should have first been decided by DCIT, Circle-3, Gurgaon; before he proceeded to pass the Assessment Order. The assumption of jurisdiction by DCIT, Circle-3, Gurgaon in AY 2012-13 is not free from doubt in the light of the undisputed fact that jurisdiction in other years was exercised by ACIT, Circle-13(1), New Delhi. Moreover, from perusal of the Paper Book filed by the assessee, it is obvious that the assessee had filed details before the Ld. CIT(A) on merits of the additions made by the Assessing Officer, alongwith supporting evidence. It is also clear that the Ld. CIT(A) had obtained Remand Report from the Assessing Officer and further that the assessee had submitted Rejoinder to the Remand Report of the Assessing Officer. In view of the foregoing, it is obvious that the Ld. CIT(A) was i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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