Pushpa Maheshwari , Meerut V. CIT , Meerut

ITA 1009/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8230 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 07-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1009/Del/2018 : Asstt. Year 2013-14 Pushpa Maheshwari, 12-A, Sheel Kunj, Roorkee Road, Meerut, Uttar Pradesh-250001 Vs. CIT, Meerut (APPELLANT) (RESPONDENT) PAN No. AASPM9235F Assessee by : Sh. S. Krishnan, Adv. & Sh. V. Rajakumar, Adv. Revenue by : Sh. T. Kipgen, CIT DR Date of Hearing: 02.08.2022 Date of Pronouncement: 12.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. PCIT, Meerut dated 12.12.2017. 2. The assessee has filed return of income on 26.09.2013 declaring total income of Rs.16,06,810/- which has been processed u/s 143(1) of the Income Tax Act, 1961. The case has been taken up for proceedings u/s 263 at para no. 2(i). The ld. PCIT herself categorically held that the Assessing Officer has not having any jurisdiction to frame the assessment as the returned income is Rs.16,06,810/- i.e. more than Rs.10 lacs. Since, the ld. PCIT herself categorically mentioned that the Assessing Officer do not have jurisdiction, the order passed by the Assessing Officer would be treated as non-est. Ergo, the Assessment Order passed without jurisdiction ITA No. 1009/Del/2018 Pushpa Maheshwari 2 cannot be subjected to the provisions of Section 263 of the Income Tax Act, 1961. 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 12/08/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 12/08/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR