9911796707
TMI Blog2022 (3) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to issue orders in writing - We note that the revenue has failed to place before us any such order passed u/s 120(4)(b) and order u/s 127 of the Act post restricting of jurisdiction vide notification no. 2752(E) w.e.f. 15.11.2014 for transferring jurisdiction to Add. CIT Range 7 as the earlier notification has been superseded by the above notification. We find merit in the contentions of the ld. AR with regard to invalid jurisdiction being exercised by Add. CIT who passed the order without there being an order u/s 127 of the Act pursuant to order u/s 120(4)(b). 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.[ 2019 (1) TMI 1686 - ITAT KOL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt order passed by Addl. CIT is without jurisdiction. 3. The ld. Counsel for the assessee at the outset pointed out by referring to the assessment order that the assessment was framed by Addl. CIT, Range-7, Kolkata without any valid jurisdiction as there was no order passed u/s 127(1) of the Act transferring jurisdiction to Addl. CIT. The Ld. AR referred to order no. 2/2014-15 dated 29.05.2014 whereby the CIT(A)-3, Kolkata has transferred the jurisdiction from DCIT, Range-7 to JCIT Range-7 as appearing at serial no. 20. The ld AR submitted that there was restructuring of jurisdiction. The ld AR submitted that till 14.11.2014 CIT derived powers from S.O.732(E) dated 31.07.2001 which was superseded by notification S.O. 2752(E) w.e.f. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld DR submitted that Add. CIT is also an official of the department and therefore, the arguments of the ld. counsel for the assessee is devoid of any merit that the Add.CIT cannot pass the assessment order as there was no order post restructuring of jurisdiction of the AO. 5. After hearing rival submissions and perusing the materials on record and the provisions of the Act with respect to the hierarchy of the department to perform various functions , we observe that the Add. CIT is not an Assessing Officer within the meaning as defined by reason of fact u/s 2(7A) of the Act. From the perusal of the definition of Assessing Officer, we note that the Add. CIT can be an Assessing Officer and can exercise power as the Assessing Officer und ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
