AMITABH CHAND,BHUBANESWAR V. INCOME TAX OFFICER, INCOME TAX DEPARTMENT

ITA 3755/DEL/2023

AI Insights

The case involves Amitabh Chand, an NRI and permanent resident of Bhubaneswar, who contested an assessment order for the Assessment Year 2011-12. The appeal was directed against the order passed by the National Faceless Appeal Centre, Delhi, which arose from an earlier order by the ITO, Ward 1(1) Noida. The primary contention was the lack of jurisdiction of the authorities in Delhi and Noida over the assessee, who had permanently resided in Bhubaneswar and had his records transferred to the jurisdiction of PCIT Odisha region, Bhubaneswar. The Tribunal found that the necessary procedural requirements for transferring the case as per Section 127 of the Income Tax Act were not met, leading to a jurisdictional error.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361213 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Keywords: Assessment record
• Section: 147; 72(1)

Judgement Text

"P a g e | 1 ITA No.3755/Del/2023 Amitabh Chand (AY: 2011-12) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.3755/Del/2023 (Assessment Year 2011-12) Amitabh Chand M 87 Baramunda Housing Board Colony Odisha – 751003 Vs. Income Tax Officer, Income Tax Department Room No. 303, A-2D, Aayakar Bhavan, Sector -24 Uttar Pradesh – 201301 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AADPC0402B Appellant .. Respondent Appellant by : None Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 17.03.2025 Date of Pronouncement 21.05.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 12.10.2023 passed by the National Faceless Appeal Centre Delhi, arising out of the order dated 04.12.2018 under Section 147 r.w.s 144 of the Income Tax Act, 1961 passed by the ITO, Ward 1(1) Noida for AY: 2011-12. P a g e | 2 ITA No.3755/Del/2023 Amitabh Chand (AY: 2011-12) 2. The assessee has challenged the assessment on the jurisdictional ground. The assessee is a NRI and being a permanent resident of Bhubaneswar the assessment order passed by the First Appellate Authority at Delhi are beyond the jurisdiction of such authorities and therefore orders passed in the matter are liable to be quashed as is the crux of the case made out by the assessee before us. 3. None appeared on behalf of the assessee in respect of notices being served. Thus, having no other alternative this bench proceeded to deal with the matter ex-parte. The Ld. DR was directed to file a report on this jurisdictional issue. In fact, the assessee was serving at Delhi and applied for PAN Card quoting address of Sector 21, Noida. However, the assessee was a permanent resident of plot No. M-97 Baramunda Housing Board Colony Bhubaneswar – 751003 (Odisha). The assessee now staying at United States owning to his engagement and the assessee earlier written to the concerned AO with the copy to his higher officer to transfer his records and connected filed to the jurisdiction of PCIT Odisha region Bhubaneswar for proper adjudication of the same copy whereof was duly annexed to the affidavit filed by the assessee before us. Having regard to this particular aspect of the matter the Ld. DR was directed to file a report whereupon the Ld. DR placed an email communication dated 20.02.2025 which speaks to the fact of transfer of case of the assessee to the jurisdiction of Bhubaneswar on 05.03.2024 but the assessment records were not transferred from the ITO, Ward 72(1) New Delhi to ITO-05(1) Bhubaneswar being the jurisdictional officer of the assessee. However, no order under Section 127 of the Act has been P a g e | 3 ITA No.3755/Del/2023 Amitabh Chand (AY: 2011-12) furnished in regard to transfer of case of the assessee for Noida to Bhubaneswar. 4. Having regard to the above communication submitted by the Ld. DR which establishes the fact of jurisdictional AO of the assessee being ITO, Ward 5(1) Bhubaneswar and not ITO, Ward 72(1) New Delhi, this bench does not hesitate to hold that the assessment order issued by the ITO, Ward 1(1) Noida suffered from jurisdictional error and thus, quashed. 5. The appeal of the assessee is, thus, allowed. Order pronounced in the open court on 21.05.2025 Sd/- (Madhumita Roy) JUDICIAL MEMBER Dated 21.05.2025 PS: Rohit Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT P a g e | 4 ITA No.3755/Del/2023 Amitabh Chand (AY: 2011-12) ASSISTANT REGISTRAR ITAT NEW DELHI "