2022 (4) TMI 680

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..... t conferring jurisdiction on AO who passed the impugned order. Hence, the assessment order is hereby quashed for want of necessary jurisdiction. However, the Revenue would be at liberty to file an appropriate application if the order of Ld. Pr.CIT, Delhi is traced/ retrieved for recalling of the present order. The appeal of the assessee is allowed.
SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by : Shri M.R.Sahu, CA Respondent by : Shri Sanjay Kumar, Sr.DR ORDER This appeal filed by the assessee for the assessment year 2016-17 is directed against the order of Ld. CIT(A)-1, Gurgaon dated 20.06.2019. The assessee has raised following grounds of appeal:- 1. Legal Ground Jurisdictional Issue: "1.1 That in the assessee-appellant's ca .....

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..... tax amnn.com 213." FACTS OF THE CASE 2. Facts giving rise to the present appeal are that the assessee has filed his return of income electronically, on 29.03.2018 declaring an income of ₹ 2,060/- and the same was processed u/s 143(1) of the Income tax Act, 1961 ("the Act"). Subsequently, the case of the assessee was selected for limited scrutiny on the basis of large agricultural income. Requisite statutory notice u/s 143(2) of the Act was issued to the assessee. In response to the notices, the assessee filed information on ITBA portal. However, the Assessing Officer ("AO") did not accept the contentions of the assessee and a sum of ₹ 25,68,752/- was treated as income from other sources. Hence, the AO assessed the income .....

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..... s transferred from ITO, Ward-71(2), Delhi to ITO, Ward 1(5), Gurugram vide transfer order no. 200000579053 on 27.09.2018 in the ITBA System. The all out efforts were made to trace; a physical copy of Order u/s 127 from the available records in Pr. CIT-I5, Delhi office as well as from assessing officer but no such order has been found in available records. A copy of assessing officer reply vide letter F.No. ITO/W-71 (1)/2020-21/497 dated 29.12.2021 is enclosed. 3. Further, an effort was made to get a copy of transfer order no. 200000579053 from ITBA System. However it was seen that no such order was found in ITBA>PAN>View Transfer Order screen although the number of transfer order is available in ITBA>PAN>PAN jurisdiction history. As it wa .....

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