9911796707
TMI Blog2023 (1) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... almost one month time gap was available for transferring the file from AO, ITO, Non- Corporate Ward 10(3), Chennai to DCIT, Central Circle 3(1), Chennai. It means that the assessment framed is without jurisdiction because the assessment order passed by AO of NEAC, New Delhi is not having any jurisdiction because the matter was centralized much prior to the date of passing of order on 20.04.2021. The jurisdiction of the assessee w.e.f. 19.03.2021 lies with the DCIT, Central Circle 3(1), Chennai and only, he was authorized to make assessment in the case of assessee for the relevant assessment year. - ITA No.: 840/CHNY/2022 - - - Dated:- 20-1-2023 - Shri Mahavir Singh, Vice President And Shri G. Manjunatha, Accountant Member For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional e-Assessment Centre, Delhi erred in passing the assessment order dated 20.04.2021 without jurisdiction as the assessee s case was centralized with the Central Circle 3(1), Chennai vide notification No.119/2020-21 dated 19.03.2021 issued by the PCIT-3, Chennai. For this assessee has raised the following additional ground:- 9. For that the Learned Assessing Officer, National e-Assessment Centre, Delhi had erred in passing the Assessment Order on 20.04.2021 without jurisdiction for the case had been centralized to Central Circle-3(1), Chennai vide Notification No.119/2020-21 dated 19.03.2021 issued by the Principal Commissioner of Income Tax -3, Chennai. The ld.AR for the assessee stated that this ground raised by assessee now g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed u/s.119 of the Act and the relevant reads as under:- 2. In order to ensure that all the assessment orders are passed through the Faceless Assessment Scheme, 2019, the Board in exercise of powers under section 119 of the Income-tax Act, 1961 hereby directs that all the assessment orders shall hereafter be passed by National eAssessment Centre through the Faceless Assessment Scheme, 2019, except as provided hereunder :- i) Assessment orders in cases assigned to Central Charges. ii) Assessment orders in cases assigned to International Tax Charges. 4.1 The ld.AR for the assessee also drew our attention to another notification issued by CBDT vide order F.No.187/3/2020-ITA-1 dated 18.09.2020, wherein directions are issued in pursua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.03.2021 vide letter C.No.3062/PCIT-3/2020-21 by the Chief Commissioner of Income Tax-3, Chennai. We noted that the jurisdiction for framing assess ment in view of notification No.187/3/2020-ITA-I dated 13.08.2020, the assessee s case was consequently centralized vide notification No.119/2020-21 vide order dated 19.03.2021. We noted from the notification centralizing the case of assessee from ITO, Non-Corporate Ward 10(3), Chennai to DCIT, Central Circle 3(1), Chennai and the responsibility of giving information was on the AO transferring the file to the change jurisdiction. This fact was also recorded in the notification at para 4, which reads as under:- 4. The Assessing Officer transferring the file shall inform the assessee of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he intervening period only, to regulate such work post 13-8- 2020. 5. When these notifications and orders were confronted to ld. Senior DR, he could not controvert the above fact situation that the actual jurisdiction of the present assessee for the present assessment year lies with the DCIT, Central Circle 3(1), Chennai by virtue of notification No.119/2020-21 dated 19.03.2011. It is also noted from this very notification that it is the duty of the AO transferring the file shall inform the assessee of the change in jurisdiction and not the other way round. The date of assessment order is 20.04.2021 that means, there is almost one month time gap was available for transferring the file from AO, ITO, Non- Corporate Ward 10(3), Chennai to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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