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TMI Blog2019 (7) TMI 1940X X X X Extracts X X X X X X X X Extracts X X X X ..... ) had not adjudicated the issue, we deem it fit and proper to remand the issue to the file of the CIT (A), with a direction to verify whether the AO who has completed the assessment had jurisdiction over the assessee. The CIT (A) shall decide the issue in accordance with law and also after taking into consideration the judicial precedents on the issue after affording the assessee a fair opportunity of hearing and if it is found that the AO had no jurisdiction over the assessee, the assessment shall be declared as null and void. Appeal of the assessee is treated as allowed for statistical purposes. - ITA No. 365/Hyd/2019 - - - Dated:- 12-7-2019 - Smt. P. Madhavi Devi, Judicial Member And Shri S. Rifaur Rahman, Accountant Member F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ought to have appreciated the fact that the property could not fetch more than the recorded value fixed by SRO for stamp duty purpose as the property is under litigation and occupied by tenants for a long period of time. 7. The appellant may add or alter or amend or modify or substitute or delete and/or rescind all or any of the grounds of appeal at any time before or at the time of hearing of the appeal . 2. The learned Counsel for the assessee submitted that the assessee s address is 4-4-287/21 Inderbagh Hyderabad 500095 and that the assessee has also filed the return of income for the A.Y 2009-10 with the said address. He submitted that this is also the address given in his PAN Card and according to these two details, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the ITO was designated to collect the AIR information and to make necessary inquiry and the designated Officer has received the AIR information and issued notice u/s 148 of the Act to the assessee and made attempt to frame assessment over the assessee. When the assessee raised objection about his jurisdiction over him, the designated officer transferred the file to the AO having jurisdiction over the assessee and the jurisdictional AO framed the assessment without issuing a fresh notice u/s 148. The Tribunal held that such a notice was invalid and consequently the assessment framed was quashed. We find that this decision was rendered after verifying and examining the assessment records of the assessee therein. We find that the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment had jurisdiction over the assessee. The CIT (A) shall decide the issue in accordance with law and also after taking into consideration the judicial precedents on the issue after affording the assessee a fair opportunity of hearing and if it is found that the AO had no jurisdiction over the assessee, the assessment shall be declared as null and void. Since we have set aside the appeal of the assessee to the file of the CIT (A), on the jurisdiction of the AO which goes to the root of the matter, the other grounds of appeal are not decided at this stage. The appeal of the assessee is accordingly treated as allowed for statistical purposes. 6. In the result, appeal of the assessee is treated as allowed for statistical purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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