2022 (3) TMI 147

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..... e has also filed additional ground vide letter dated 23.07.2019 challenging the assessment framed u/s 143(3) on legal issue that in absence of order u/s 127(1) of the Act transferring the cases between subordinate officers, the assessment order framed by Additional CIT(A) is without valid jurisdiction. The grounds raised as reproduced as under: "i. That the assessment order passed by Addl. CIT-Range-7 u/s 143(3) of the Income Tax, 1961 is non est in the eyes of law since he cannot be construed as an assessing officer u/s 2(7A) of the Income Tax Act, 1961 and consequently the order lacks jurisdiction and is liable to be quashed. ii. That without prejudice to above, in absence of order u/s 127(1) of the Income Tax Act, 1961 for transfer .....

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..... held that order passed by the ACIT is invalid and without jurisdiction as the revenue has failed to establish that he has the valid jurisdiction u/s 120(4)(b) of the Act to pass the assessment order. The AR submitted that the Add. CIT can perform function and exercise power of the AO only if specifically directed u/s 120(4)(b) of the Act post 15.11.2014. The Ld. AR therefore submitted that the assessment so framed may kindly be quashed as being invalid and bad in law. 4. The Ld. DR on the other hand submitted that the delegation of powers or vesting the authority to frame assessment per se is an internal exercise of the department and assessee has no locus standi to question the same as no prejudice is caused to the assessee by such intra .....

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..... thout there being an order u/s 127 of the Act pursuant to order u/s 120(4)(b) of the Act. The case of the assessee is squarely covered by the decision of the coordinate bench in DCIT vs M/s. Ganesh Realty & Mall Development Pvt. Ltd. in ITA No. 581/Kol/2017(supra) in which identical issue has been decided in favour of the assessee. . We find that the case of the assessee is squarely covered by the above decision of the coordinate bench. Therefore , respectfully the above decision we hold that the assessment has been framed without valid jurisdiction and is accordingly quashed. The additional grounds raised by the assessee are allowed. 4.Since we have allowed the appeal of the assessee on jurisdictional issue , the grounds raised on merits .....

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