Raj Narayan Memorial Trust, Jamshedpur V. ITO (Exemption), Jamshedpur

ITA 142/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9535 (ITAT-RANCHI)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K M ROY
• Section: 143(3); 143(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JM AND DR. A. L. SAINI, AM I.T.A NO.142/RAN/2019 ASSESSMENT YEAR: 2013-14 RAJ NARAYAN MEMORIAL TRUST RAJ BHAWAN, INFRONT OF AMRITA APARTMENT, BEHIND MOUNI BABA MANDIR, SONARI, JAMSHEDPUR-831011. VS. ITO(EXEMPTION), JAMSHEDPUR PAN/GIR NO. : AABTR4356H ( APPELL ANT ) .. (RESPONDENT) APPELLANT BY SHRI K. M. ROY, AR RESPONDENT BY SHRI AJAY KUMAR, ADDL. CIT(DR) DATE OF HEARING 05.03.2020 DATE OF PRONOUNCEMENT 05.03.2020 O R D E R PER BENCH(ORAL): THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS), JAMSHEDPUR DATED 15.05.2017 PASSED IN CASE NO.41/JSR/2016-17 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEE; AT THE OUTSET, HAS RAISED A LEGAL GROUND CHALLENGING THAT THE IMPUGNED ASSESSMENT HAS NOT BEEN FRAMED BY THE ASSESSING OFFICER HAVING JURISDICTION UNDER THE PROVISIONS OF THE ACT. LEARNED DEPARTMENTAL REPRESENTATIVE IS VERY FAIR IN GETTING RECORDS FROM THE FIELD AUTHORITIES. WE NOTE DURING THE COURSE OF HEARING THAT IT WAS THE ITO, WARD- 4(2), JAMSHEDPUR WHO ISSUED SECTION 143(2) NOTICE TO THE TAXPAYER WHEREAS THE IMPUGNED ASSESSMENT HAS BEEN FRAMED BY ITO(EXEMPTION), JAMSHEDPUR WITHOUT HAVING ANY TRANSFER ORDER U/S 127 OF THE ACT. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY CONTENDS DURING THE COURSE OF HEARING THAT SINCE THE ASSESSEE IS A REGISTERED TRUST, ITO(EXEMPTION UNIT) ENJOYS INHERENT JURISDICTION TO FRAME ASSESSMENT IN ITS CASE. IT IS FURTHER CLARIFIED THAT THIS ASSESSING OFFICER HAS ALSO NOT ISSUED ANY 143(2) NOTICE AS WELL. WE OBSERVE IN THIS I.T.A NO.142/RAN/2019 RAJ NARAYAN MEMORIAL TRUST 2 BACKDROP AND NOTICE THAT SINCE THE CASE RECORDS INDICATE THAT THE ASSESSING OFFICER; WHO HAS FRAMED THE ASSESSMENT HEREIN, DID NOT ISSUE ANY SECTION 143(2) NOTICE, THIS ASSESSMENT ITSELF DESERVES TO BE QUASHED AS PER ACIT VS. HOTEL BLUE MOON [2010] 321 ITR 362(SC). WE THUS QUASH THE IMPUGNED ASSESSMENT FOR THIS PRECISE REASON ALONE. ALL OTHER PLEADINGS ON MERITS ARE RENDERED ACADEMIC. 3. THIS ASSESSEES APPEAL IS ALLOWED IN ABOVE TERMS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.03.2020. SD/- SD/- (A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 05.03.2020. RS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI (ON TOUR)