9911796707
TMI Blog2021 (9) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... us Application dated 24.02.2020 has raised following grounds: "1) The Hon'ble ITAT, Pune set aside the orders of the sub-ordinate authorities and held that the assessment order passed by the assessing officer to be null and void-ab-initio considering the legal grounds taken by the appellant without going into the merits of the case. 2) The Hon'ble ITAT, Pune while deciding, the case mentioned that" The Quasi- judicial authority cannot be permitted to transfer jurisdiction from one Assessing Officer to another without the knowledge and information of the assessee who is actual tax payer and contributing revenue to the government. To safeguard that Section 127 of the Act has been incorporated. In the present, case of the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act there is no need to give such opportunity to the assessee where the transfer is from one assessing officer to another assessing officer having offices situated in the same city, locality or place which is the fact involved in this case as both the officers, ITO, Ward 2(1), Aurangabad and ITO, Ward 2(4), Aurangabad are having their offices situated in the same city and locality. 4) The Hon'ble ITAT, Pune held that on transfer of case, the assessee should have been informed and hearing should have taken place, without considering that it can seen from the case record that while transferring the case from ITO, Ward 2(1), Aurangabad to ITO, Ward 2(4), Aurangabad copy of transfer memo dated 10/10/2016 has been marked to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, there is no scope and requirement for issue of notice u/s.143(2) again by the ITO, Ward 2(4), and Aurangabad on transfer of case. 6) The Hon'ble ITAT, Pune did not consider point number 5 of the transfer memo dated 10/10/2016 vide which the case/assessment record of the assessee has been transferred from the ITO, Ward 2(1), Aurangabad to ITO, Ward 2(4), Aurangabad wherein the reason for transfer is mentioned' as per territorial jurisdiction'. Therefore, in this case provisions of section 124 of the Income- tax Act, 1961 regarding jurisdiction of assessing officers has to be considered. As per sub section (3) of section 124 of the Income Tax Act,1961 no person shall be entitled to call in question the jurisdiction of an ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity to the assessee where the transfer has been taken place from one Assessing Officer to another Assessing Officer having officers situated in the same city, locality or place. The Ld. DR further submitted that in this case provisions of Section 124 of the Act regarding jurisdiction of Assessing Officers has to be considered. 3.1 The Ld. DR further submitted that in this case as the assessee has not taken objection regarding jurisdiction of Assessing Officer during the assessment proceedings, the assessee is not entitled to call in question the jurisdiction of an Assessing Officer who has passed the assessment order in this case and after completion of the assessment proceedings, the assessee cannot call in question the jurisdiction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant appeal and those are (i) challenging the issue in view of provisions of Section 124(3) of the Act; (ii) the provisions of Section 292 BB; (iii) chart of jurisdiction; (iv) copy of transfer etc. The Ld. Counsel for the assessee further submitted that there is no "mistake apparent from record‟ in the order of the Tribunal dated 06.08.2019. The Ld. Counsel for the assessee further submitted that not raising of pleas or ground, not placing of evidences like charts and transfer order, not referring of sections at the time of original trial cannot be subject matter of the Miscellaneous Application as envisaged u/s.254(2) of the Act. 4.1 The Ld. Counsel for the assessee further submitted that the Revenue has failed to point out any app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s.143(2) of the Act has been held to be a mandatory requirement. 6. Now in this course of Miscellaneous Application proceedings, on hearing the parties, we find that in the present case of the assessee, it is not the case that notice u/s.143(2) of the Act was not issued to the assessee. The facts in the Hotel Blue Moon case (supra.) is distinguished from the facts of the present case in respect of the assessee in so far that the judgment of the Hon‟ble Supreme Court says, notice u/s.143(2) of the Act shall be issued by the Assessing Officer making assessment but here is the case where such notice was already issued by the Assessing Officer having jurisdiction and now subsequently it was transferred to another Assessing Officer for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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