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TMI Blog2019 (8) TMI 1764X X X X Extracts X X X X X X X X Extracts X X X X ..... rder to be void-ab-initio since assessment order completed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act‟) in which, the notice served u/s.143(2) of the Act was by different Assessing Officer having no jurisdiction on the assessee. More specifically, the assessment u/s.143(3) of the Act was completed by the ITO, Ward 2(4), Aurangabad whereas, the notice u/s.143(2) of the Act dated 19.09.2016 was issued by the ITO, Ward 2(1), Aurangabad. Therefore, contention of the assessee is that serving of notice u/s.143(2) of the Act on the assessee by the ITO, Ward 2(1), Aurangabad was without jurisdiction and on that basis completion of assessment u/s.143(3) of the Act by the ITO Ward 2(4), Aurangabad and without an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place from one ITO to another, not only it has to be brought to the notice of the assessee but also at the same time, his submissions should also have to be recorded in order to prove that sufficient opportunity of hearing was provided to the assessee at the time of transfer of case to different jurisdiction. The Ld. AR further submitted that the Ld. DR has referred to change in incumbent of the office and service of notice issued u/s. 142(1) r.w.s. 129 of the Act. However, the grievance of the assessee is with regard to non-service of notice or improper service of notice u/s.143(2) of the Act by the ITO having no jurisdiction over the assessee and in such case, the provisions of section 127 of the Act was also not complied with. In fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) r.w.s. 129 of the Act was duly complied with and the assessee was informed since such notice u/s.142(1) of the Act was duly served on the assessee. The facts on record demonstrates that the notice u/s.143(2) of the Act was issued by the ITO, Ward 2(1), Aurangabad whereas the assessment was framed by the ITO, Ward 2(4), Aurangabad. The Revenue contends that there was transfer of jurisdiction of the case and as per observation of the Ld. CIT(Appeals), opportunity of hearing need not be provided to the assessee since it is internal matter of such transfer of the case. Now there are two things i.e. (i) change in incumbent of the office and (ii) transfer of case from one jurisdiction to another. 7. The provision of section 127 of the Act de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another Officer has been placed for framing assessment. First of all on this transfer of case, the assessee should have been informed and hearing should have been taken place. Secondly, the Officer who ultimately completed the assessment, should have issued notice u/s.143(2) of the Act to the assessee again. In this case, notice has been issued by the ITO, Ward 2(1), Aurangabad and assessment was completed by the ITO, Ward 2(4), Aurangabad which is not permissible within the scope and ambit of the Act. 8. In view of the aforesaid examination of facts and legal parameters, we set aside the orders of the Sub-ordinate Authorities and hold the assessment order passed by the Assessing Officer to be null and void-ab-initio. Thus, legal ground h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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