ITO WARD - 1(4), Noida V. Gapumkhai Grinder Muivah thru L/H Raireiwung Muivah, Noida

ITA 1444/DEL/2020

AI Insights

The case involves appeals by the Income Tax Department against the orders of the Commissioner of Income Tax (Appeals)-I, Noida, which were in favor of the assessee, Shri Gapumkhai Grinder Muivah, for the assessment years 2004-05 and 2005-06. The primary legal issue was the jurisdiction of the CIT(A) to pass orders after the retirement of Sh. S.K. Srivastava, who had been compulsorily retired and thus became functus officio. The Tribunal examined whether the CIT(A) had the authority to adjudicate the appeals post-retirement and found that the orders were passed without jurisdiction, leading to their annulment and the matter being remitted back for fresh adjudication.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 121551 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-11-2022
• Assessment Year: misc
• Appeal Filed On: 27-04-2021
• Other Referred Cases: Rudragouda v. The University of Agricultural Sciences and Ors.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 69; 54; 56

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1444 & 1445/DEL/2020 Assessment Years 2004-05 & 2005-06 ITO, Ward-1(4), Noida. Vs. Shri Gapumkhai Grinder Muivah through legal heir Shri Raireiwung Muivah. TAN/PAN: AFUPM4862M (Appellant) (Respondent) Appellant by: Shri Kumar Pranav, Sr.D.R. Respondent by: None Date of hearing: 21 11 2022 Date of pronouncement: 21 11 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed by the Revenue against the orders of the Commissioner of Income Tax (Appeals)-I, Noida [‘CIT(A)’ in sh o rt] d at ed 3 1 .1 2.2 0 1 8 arisin g fro m th e as sess men t o rd ers d ated 2 9 .0 2 .20 1 6 p assed b y th e Assessin g Officer (AO) u n der Sect io n 1 4 3 (3 ) r.w. Sectio n 2 5 4 o f th e In co me T ax Act, 1 9 6 1 (th e Act) co n cern in g AYs 2 00 4 -05 & 2 0 05 -06 resp ect iv ely . 2. Th e g ro u nd s o f ap p eal ra ised b y th e Rev en u e read as u n d er: I T A N o . 1 4 4 4 / D e l / 2 0 2 0 A s s e s s m e n t Y e a r 2 0 0 4 - 0 5 1 . T h e o rd e r o f t h e CI T (A )- 1 , N o i d a b e i n g a n u l l i t y i n t h e e y e s o f l a w, m a y b e s e t a si d e f o r f r e s h a d j u d i c a t i o n 2 . 2 . B e c a u s e S h . S . K . S ri v a st a v a , t h e t h e n CI T (A ) - No i d a h a d b e e n c o m p u l so ri l y re t i re d b y t h e G o v e r n m e n t o f I n d i a wi th e f f e c t f r o m 1 1 . 0 6 . 2 0 1 9 a n d a c c o r d i n g l y , h e h a d b e c o m e f u n c t u s of f i c i o w. e . f . I.T.As. No.1444 & 1445/Del/2020 2 1 1 . 0 6 . 2 0 1 9 . A c c o r d i n g l y , a n y d i s c h a rg e o f f u n c t i o n b y a n o f f i c e r wh o h a s b e c o m e f u n c t u s o f f i c i o i s a n u l l i t y i n l a w a n d w i t h o u t j u ri sd i c t i o n . 3 . I n t h i s r e g a r d , r e l i a n c e i s p l a c e d o n t h e d e c isi o n o f t h e H o n ' b l e H i g h C o u rt o f K a r n a t a k a i n t h e c a s e o f R u d ra g o u d a v . T h e U n i v e r si t y o f A g r i c u l t u r a l S c i e n c e s a n d O rs . , Wr i t P e t i t i o n No . 3 1 7 3 4 / 2 0 1 6 (S - R E S ) , wh e re i n i t w a s h e l d t h a t : - " T h e p e t i t i o n e r/ o f f i c e r a f t e r h i s r e t i r e m e n t b e c o me s f u n c t u s o f f i c i o . N o o f f i c e r c a n c o n t i n u e t o d i s c h a rg e h i s fu n c t i o n s su b se q u e n t t o h i s r e t i r e m e n t a n d m o re p a r t i c u l a r l y , t o t a k e a c t i o n a g a i n st t h e su b o r d i n a t e o f f i c e r o r t o s e e k su c h d i re c t i o n f r o m t h i s Co u rt . " (e m p h a si s a d d e d ) I t i s t o b e n o t e d t h a t t h e t e rm f u n c t u s o f f i c i o h as b e e n d e f i n e d t o m e a n t h e f o l l o w i n g : - B l a c k ' s L a w D i c t i o n a r y (S i x t h E d i t i o n P a g e 6 7 3 ) g i ve s i t s m e a n i n g a s f o l l o ws: H a v i n g f u l f i l l e d t h e f u n c t i o n , d i s c h a rg e d t h e o f f i c e , o r a c c o m p l i s h e d t h e p u rp o se , a n d t h e re f o r e , o f n o f u r t h e r f o rc e o r a u t h o ri t y . A c c o r d i n g l y , i t i s s u b m i t t e d t h a t o n c e t h e t h e n CI T(A )- No i d a h a s b e e n d i sc h a r g e d f r o m h i s o f f i c e i . e . , wi t h e f f e c t fr o m 1 1 . 0 6 . 2 0 1 9 , a n y o r d e r p ri m a f a c i e p a s se d b y h i m o r a c t e d u p o n by h i m a f t e r t h e d a t e o f h i s c o m p u l so ry re t i re m e n t i s wi t h o u t j uri sd i c t i o n . 4 . B e c a u s e a v i g i l a n c e i n sp e c t i o n f o r t h e wo r k c a rr i e d o u t b y S h . S a n j a y K u m a r S r i v a s t a v a I R S (R e t d . ), wh o wa s p o st e d t o a s CI T (A )- 1 N o i d a w i t h t h e a d d i t i o n a l c h a r g e o f CI T (A )- 2 No i d a , p r i o r t o h i s c o m p u l so ry re t i re m e n t w. e . f 1 1 . 0 6 . 2 0 1 9 w a s c o n d u c t e d o n 1 9 . 0 6 . 2 0 1 9 b y t h e V i g i l a n c e T e a m o f I nc o m e T a x (V i g i l a n c e ) , w h i c h re v e a l e d t h a t o rd e r s p u rp o t e d t o h a v e b e e n p a s se d b y S h . S r i v a s t a v a i n t h e m o n t h o f D e c e m b e r, 2 0 1 8 we r e p r i m a - f a c i e p a s s e d i n t h e m o n t h o f J u n e , 2 0 1 9 . A l l t h e se o r d e r s l i a b l e t o h a v e b e e n u p l o a d e d o n t h e I T B A s y st e m we re u p l o a d e d b e t w e e n 1 1 t h J u n e t o 1 3 t h J u n e , 2 0 1 9 , i . e . a f t e r h is d e m i t t i n g t h e o f f i c e . T h e r e a re a l s o i n d i c a t i o n s o f f a l si f i c a t i o n o f re c o rd s t o a l l u d e t o w a rd s d i s p a t c h o f t h e se o r d e r s o n 7 t h J u n e, 2 0 1 9 , wh e re a s t h e y w e re d i sp a t c h e d o n 1 4 t h J u n e , 2 0 1 9 I t w a s f u r t h e r re v e a l e d t h a t 1 0 4 o rd e r s we r e c l a i m e d t o b e p a s s e d b y S h . S . K. S r i v a s t a v a d u ri n g D e c e m b e r, 2 0 1 8 , h o w e v e r, m a n y o f t h e m w e re u p l o a d e d t o t h e c e n t r a l se r v e r u s i n g h i s R S A t o k e n o n l y a f t e r h i s re t i re m e n t . 5 . B e c a u s e L d . CI T (A )- 1 , N o i d a h a s c o m m i t t e d a j u ri sd i c t i o n a l e r r o r b y d e c i d i n g t h e a p p e a l b e y o n d f i f t e e n d a y s o f I.T.As. No.1444 & 1445/Del/2020 3 t h e l a s t h e a r i n g i n c o n t ra v e n t i o n o f I n s t r u c t i o n n o. 2 0 / 2 0 0 3 d a t e d 2 3 . 1 2 . 2 0 0 3 i s su e d b y t h e CB D T a n d t h e o rd e r w a s u p lo a d e d o n t h e I T B A a f t e r a n i n o rd i n a t e d e l a y o f t i m e , t h e re f ore b e i n g wi t h o u t j u ri s d i c t i o n , a s i t w a s u p l o a d e d a f t e r h e wa s c o m p u l so ri l y re t i re d u n d e r p ro v i s i o n s o f F u n d a m e n t a l R u l e s (F R ) 5 6 (J ) . 6 . B e c a u s e a n y o rd e r s, i n s t r u c t i o n s o r d i r e c t i o n s i s s u e d u n d e r S e c t i o n 2 6 8 A (1 ) b y t h e B o a r d t o o t h e r i n c o m e t a x a u t h o ri t i e s f o r f i x i n g m o n e t a ry l i m i t s wo u l d n o t a pp l y t o o r d e r s p a s se d wi t h o u t j u r i s d i c t i o n wh e n t h e o f f i c e r h i m s e lf h a d n o j u ri sd i c t i o n t o g r a n t r e l i e f o r p a s s a n y o rd e r wh a tso e v e r. 7 . B e c a u s e t h e m o n e t a ry l i m i t s f i x e d p u r s u a n t t o Se c t i o n 2 6 8 A wi l l o n l y a p p l y t o o r d e r s p a s se d b y a u t h o ri t i es w i t h j u ri sd i c t i o n a n d n o t t o a u t h o ri t i e s wi t h o u t j u ri s d ic t i o n . S e c t i o n 2 6 8 A (1 ) o f t h e A c t r e a d s a s f o l l o w s: - " S e c t i o n 2 6 8 A . (1 ) T h e B o a rd m a y . f r o m t i m e t o t i m e, i s su e o r d e r s, i n st ru c t i o n s o r d i r e c t i o n s t o o t h e r i n c o m e -t a x a u t h o r i t i e s, f i x i n g su c h m o n e t a r y l i m i t s a s i t m a y d e e m f i t , f o r t h e p u r p o se o f re g u l a t i n g f i l i n g o f a p p e a l o r a p p l i c a t i o n f o r re f ere n c e b y a n y i n c o m e - t a x a u t h o r i t y u n d e r t h e p ro v i si o n s o f t h i s Ch a p t e r" 8 . B e c a u s e , i t i s i m m a t e ri a l w h e t h e r a n o r d e r p a s se d w i t h o u t j u ri sd i c t i o n i s i n f a v o u r o f r e v e n u e o r a g a i n st i t . S u c h a n o r d e r i s c o n t ra ry t o t h e a d m i n i st ra t i o n o f t h e I n c o m e T a x A c t a n d i t p o l l u t e s t h e st r e a m s o f j u st i c e . T h e r e f or e , r e v e n u e wo u l d b e a n a g g r i e v e d p a rt y i f a C o m m i s si o n e r o f I nc o m e T a x (A p p e a l s ) p a s s e s a n o r d e r w i t h o u t j u ri sd i c t i o n a n d i t i s i n t h e i n t e r e st o f t h e r e v e n u e a s we l l a s t a x a d m i n i s t ra t io n t o e n su re t h a t o r d e r s a re p a s s e d b y t h e c o r r e c t l e g a l a u t h o r i t y u nd e r t h e A c t . 9 . B e c a u s e t h e re v e n u e b e i n g ' S t a t e ' c a n n o t b e a be n e f i c i a r y o f a n o r d e r p a s se d w i t h o u t j u ri s d i c t i o n b y a n A p p e ll a t e Co m m i ss i o n e r a n d t h e r e f o re i t i s a b s o l u t e l y i m m a t e ri a l t h a t u l t i m a t e l y t h e c a se wa s d e c i d e d i n f a v o u r o f t h e r ev e n u e b y t h e A p p e l l a t e C o m m i s si o n e r a l b e i t wi t h o u t j u r i s d i c t i o n . 1 0 . T h e A p p e l l a n t c ra v e s l e a v e t o m o d i f y a n y o f t h e g ro u n d s a b o v e a n d / o r t o a d d a n y f r e sh g ro u n d o r g r o u n d s a s a n d wh e n i t i s r e q u i r e d t o d o so . ” 3 . It is a p ecu liar cas e wh ere th e Rev enu e h as sou gh t to imp u g n th e o rd er o f th e CIT(A) wh ich h as b een ad ju d icat ed ag ain st th e assesse e an d in fav o u r o f th e Rev en u e. I.T.As. No.1444 & 1445/Del/2020 4 4 . Th e p ecu liar fac ts in th e in stan t cas e as b ro ug ht ou t on reco rd o n b eh alf o f th e R e v en u e are rep ro d u ced h ereu n d er: S t a t e m e n t o f F a c t s 1 . T h a t t h e CB I , A C B , G h a zi a b a d , r e g i st e re d a R e g ul a r Ca s e R C1 2 0 2 0 1 9 A 0 0 0 4 , U / s 1 2 0 - B , 4 2 0 , 4 6 8 I P C a n d S ec t i o n 7 o f P C A c t , 1 9 8 8 (a s a m e n d e d i n 2 0 1 8 ), o n 4 . 7 . 2 0 1 9 , a g a i n s t S h . S . K. S ri v a st a v a , t h e t h e n C o m m i s si o n e r o f I n c o m e T ax (A p p e a l s )- l No i d a wi t h a d d i t i o n a l c h a rg e o f Co m m i s si o n e r o f I n c o m e T a x (A p p e a l s )- 2 No i d a , o n t h e b a si s o f a w rit t e n c o m p l a i n t d a t e d 1 . 7 / 2 0 1 9 o f M s. A n u j a S a ra n g i , D i r ec t o r G e n e ra l o f I n c o m e T a x (V i g . ) a n d Ch i e f V i g i l a n c e O ff i c e r, Ce n t ra l B o a rd o f D i re c t T a x e s , M i n i st r y o f f i n a n c e , G o v t , o f I n d i a , N e w D e l h i . 2 . T h a t t h e a l l e g a t i o n s p e rt a i n t o c ri m i n a l c o n s p ira c y , c h e a t i n g , f o rg e r y f o r t h e p u r p o s e o f c h e a t i n g a n d bl a t a n t a b u s e o f a u t h o ri t y b y h i m . 3 . T h a t s e a rc h e s i n t h e c a se we r e c o n d u c t e d o n 0 5 .0 7 . 2 0 1 9 a t t h e r e si d e n t i a l , o f f i c e p r e m i s e s o f S h . S . K. S riv a st a v a a n d a t o t h e r p l a c e s b y CB I . A t t h e r e si d e n t i a l p r e m i se s, he w a s f o u n d i n p o s se s si o n o f j e w e l l e r y v a l u e d a t R s. 2 , 4 7 , 0 5 , 9 2 6 / - , C a s h o f R s. 1 6 , 4 4 , 9 7 0 / - , B a n k D e p o s i t s o f m o re t h a n R s. 1 . 6 9 C ror e , d o c u m e n t s s h o wi n g B a n k T ra n sf e r o f R s. 5 0 L a c s, W a t ch e s c o st i n g R s . 1 0 L a c s e t c . A p a rt f r o m t h i s a su m o f R s. 1 , 2 1 , 0 0 0 / - wa s a l so r e c o v e re d f r o m a sh o p (B o u t i q u e ) a l l e g e d l y b e i n g r u n b y h i s wi f e . 4 . T h a t t h e CB I I n v e st i g a t i o n h a s d i s c l o s e d t h a t th e S h . S . K. S r i v a s t a v a h a s b l a t a n t l y p a s s e d o r d e r s, f a v o u ri n g t h e a s s e ss e e s (A p p e l l a n t s ) i n I n c o m e T a x A p p e a l s w h i c h we r e t o t a l l y o u t si d e h i s j u ri s d i c t i o n a s Co m m i s si o n e r o f I n c o m e T a x (A p p e a l s ) 1 & 2 No i d a , t h e r e b y c a u si n g a l o s s o f R s. 7 , 2 6 , 6 0 , 9 0 6 / - t o t h e G o v t , e x c h e q u e r . 5 . T h a t t h e j u r i s d i c t i o n t o h e a r t h e s e a p p e a l s v e st e d o n l y wi t h Co m m i s si o n e r o f I n c o m e T a x (A p p e a l s ) , G h a z i a b ad a n d t h a t S h . S a n j a y K u m a r S ri v a st a v a n e v e r h e l d t h e c h a rg e of Co m m i ss i o n e r o f I n c o m e T a x (A p p e a l s ), G h a z i a b a d , n or we r e t h e s e c a s e s e v e r a s s i g n e d t o h i m b y t h e c o m p e t e n t au t h o ri t y i . e . P ri n c i p a l Ch i e f C o m m i s si o n e r o f I n c o m e T a x , K a n p u r. 6 . T h a t i n c e rt a i n a p p e a l s i t h a s c o m e t o l i g h t t ha t t h e a p p e a l i s sh o wn t o h a v e b e e n d e c i d e d b y t h e S . K . S ri v a st a v a a s CI T (A p p e a l s )- I , N o i d a , o n 3 1 . 1 2 . 2 0 1 8 , wh e re a s t h e no t i c e t o t h e I.T.As. No.1444 & 1445/Del/2020 5 p a rt i e s (t h e A s s e ss e e a n d t h e A s se s si n g O f f i c e r ) U /s 2 5 0 I n c o m e T a x A c t (f i x i n g t h e d a t e o f h e a ri n g i n t h e a p p e a l as 0 7 . 0 1 . 2 0 1 9 ) h a d b e e n i s su e d o n l y o n 2 7 . 1 2 . 2 0 1 8 . T h e se n o t i c e s we r e t h e r e a f t e r s h o w n t o h a v e b e e n d i s p a t c h e d o n 2 8 . 1 2 . 20 1 9 . F u r t h e r o n l y t h e n o t i c e i n r e sp e c t o f t h e A s s e s se e wa s h a n d e d o v e r t o t h e P o st a l a u t h o r i t i e s f o r se n d i n g i t t h ro ug h sp e e d p o st o n 3 1 . 1 2 . 2 0 1 8 . T h u s S h . S . K. S ri v a s t a v a a s CI T (A p pe a l s )- I , No i d a , c o u l d n o t h a v e p a s s e d t h e o rd e r f o r d i s p o s a l o f t h e A p p e a l o n 3 1 . 1 2 . 2 0 1 8 a t t h e s t a g e w h e n b o t h t h e p a rt i e s (t h e A s se s s e e a n d t h e A s se s si n g O f f i c e r ) h a d n o t e v e n g ot t h e n o t i c e l o a p p e a r b e f o re h i m i n t h e a p p e a l . B y a l l o w i n g t h is a p p e a l t h ro u g h c l a n d e s t i n e m e a n s a w ro n g f u l l o ss o f R s . 7 , 26 , 6 0 , 9 0 6 / - wa s c a u se d t o t h e G o v e r n m e n t e x c h e q u e r. 7 . T h a t i n a b o u t 1 0 4 a p p e a l s d e c i d e d b y t h e S h . S .K. S r i v a s t a v a t h e r e a r e j u ri s d i c t i o n a l d e f e c t s , h e h a s d e l i b e ra t e l y l e f t t h e o rd e r s h e e t p o rt i o n o f t h e a p p e a l f i l e b l an k w i t h n o d e t a i l s o f t h e p ro c e e d i n g s c o n d u c t e d i n t h e c a s e , th e su b m i s s i o n s o f t h e p a r t i e s , t h e l a st d a t e o f h e a ri ng a n d t h e f i n a l o r d e r . 8 . T h a t S h . S . K. S ri v a st a v a h a s b e e n c o m p u l so r y r e ti r e d b y G o v e rn m e n t o f I n d i a wi t h e f f e c t f ro m 1 1 . 6 , 2 0 1 9 . 9 . T h e a c t s o f o m i s si o n a n d c o m m i s si o n o n t h e p a r t o f t h e S . K. S ri v a st a v a a n d b l a t a n t a b u s e o f a u t h o ri t y wh i le h o l d i n g t h e o f f i c e o f C o m m i s si o n o f I n c o m e T a x (A p p e a l s )- I a n d 2 , No i d a , i s c o n t a i n e d i n t h e c o m p l a i n t l o d g e d b y M s . A n u j a S a r an g i , D i re c t o r G e n e ra l o f I n c o m e T a x (V i g . ) a n d CV O , CB D T, N e w D e l h i , wh i c h f o r m s p a rt o f t h e F I R . 1 0 . CB I f i l e d a c h a r g e sh e e t d a t e d 1 4 . 2 . 2 0 2 0 u n d e r s e c t i o n s 1 2 0 B a n d 4 2 0 o f t h e I n d i a n P e n a l C o d e , 1 8 6 0 a s w e l l a s u n d e r se c t i o n 7 o f t h e P re v e n t i o n o f Co r r u p t i o n A c t , 1 9 8 8, w h i c h f u rt h e r re v e a l s t h e o f f e n c e s r e l a t i n g a b u s e o f t h e p o si t i o n o f a u t h o ri t y b y S . K. S r i v a s t a v a i n p a ss i n g o rd e r s a s a q u a si - j u d i c i a l a u t h o ri t y , a n d r e c o rd s i n t e r- a l i a a s f o l l ow s: i . A v i g i l a n c e i n sp e c t i o n f o r t h e w o r k c a r ri e d o u t b y S h . S a n j a y K u m a r S r i v a s t a v a I R S (R e t d . ), wh o wa s p o st e d t o a s CI T (A )- 1 No i d a wi t h t h e a d d i t i o n a l c h a r g e o f CI T (A )- 2 N o i d a , p r i o r t o h i s c o m p u l so r y re t i re m e n t w. e . f 1 1 . 0 6 . 2 0 1 9 wa s c o n d u c t e d o n 1 9 . 0 6 . 2 0 1 9 b y t h e V i g i l a n c e T e a m o f I nc o m e T a x (V i g i l a n c e ) , a n d o n t h e b a si s o f su c h i n sp e c t i o n , th e I n c o m e T a x D e p a rt m e n t c o n c l u d e d t h a t S h r i . S . K. S ri v a st a v a I R S (R e t d . ), wh i l e p o st e d a s t h e C1 T (A )- 1 No i d a wi t h t h e a d d i t i on a l c h a r g e I.T.As. No.1444 & 1445/Del/2020 6 o f CI T (A ) - 2 , No i d a d u ri n g t h e p e r i o d D e c e m b e r , 2 0 1 8 t o 1 1 . 0 6 . 2 0 1 9 i n d u l g e d i n a c t s o f o m i s si o n a n d c o m m i s si o n a d v e r sa ri a l t o t h e i n t e r e st o f t h e R e v e n u e . F u r t h e r, o rd e r s re p o rt e d t o h a v e b e e n p a s s e d b y S h . S r i v a st a v a i n th e m o n t h o f D e c e m b e r, 2 0 1 8 w e re p r i m a - f a c i e p a s se d i n t h e m o n th o f J u n e , 2 0 1 9 . A l l t h e se o rd e r s l i a b l e t o h a v e b e e n u p l o a d e d o n t h e I T B A sy s t e m wa s u p l o a d e d b e t w e e n 1 1 t h J u n e t o 1 3 l h J u n e , 2 0 1 9 , i . e , a f t e r h i s d e m i t t i n g t h e o f f i c e . T h e re a r e a l s o i n d ic a t i o n s o f f a l si f i c a t i o n o f r e c o r d s t o a l l u d e t o wa r d s d i s p a t c h o f t h e s e o r d e r s o n 7 t h J u n e , 2 0 1 9 , w h e r e a s t h e y we r e d i sp a t ch e d o n 1 4 t h J u n e , 2 0 1 9 . F u rt h e r , S h . S . K. S ri v a st a v a p a s se d 1 3 o r d e r s wh i c h we r e o u t si d e h i s j u r i s d i c t i o n , a n d 1 0 4 o rd e r s we r e c l a i m e d t o b e p a s se d b y S h . S . K. S r i v a s t a v a d u ri n g D e c e m b e r , 2 0 1 8, h o w e v e r, m a n y o f t h e m we r e u p l o a d e d t o t h e c e n t r a l s e rv e r u si n g h i s R S A t o k e n o n l y a f t e r h i s re t i re m e n t . I t i s a p p re h e n d e d t h a t e i t h e r t h e o r d e r s we r e n o t p a s se d b y S h . S . K. S r i v a s t a v a d u ri ng D e c e m b e r , 2 0 1 8 , o r i f t h e o r d e r s we r e i n d e e d p a s se d d u ri n g D ec e m b e r, 2 0 1 8 t h e n t h e p o s si b i l i t y o f u n d u e f i n a n c i a l g a i n s b y d e l a y i n g t h e i s su e o f o rd e rs c a n n o t b e r u l e d o u t . I t w a s f u rt h e r a l l e g e d t h a t t h e ro l e o f p r i v a t e p l a y e r s l i k e c o n t ra c t u a l e n g a g e s/ o u t so u rc e d st a f f i n t h e a b o v e a c t i v i t i e s was v e r y e v i d e n t . i i . I n v e s t i g a t i o n c o n d u c t e d h a s r e v e a l e d t h a t S h . S. K . S r i v a s t a v a h a d j o i n e d n s C o m m i s si o n e r o f I n c o m e T a x (A p p e a l s )- I , N o i d a , o n 2 4 . 0 7 . 2 0 1 5 . O n 1 7 . 1 0 . 2 0 1 8 h e h a d t a k e n o v e r t h e a d d i t i o n a l c h a r g e o f Co m m i s si o n e r o f I n c o me f a x (A p p e a l s )- 2 , No i d a . D u ri n g t h e m o n t h o f D e c e m b e r , 20 1 8 S h . S . K. S r i v a s t a v a h e l d t h e c h a rg e o f b o t h t h e o f f i c e s o f Co m m i ss i o n e r o f I n c o m e T a x (A p p e a l s )- I a n d 2 , No i da . B o t h t h e s e o f f i c e s a re o n t h e sa m e f l o o r o f t h e I n c o m e Ta x D e p a rt m e n t a t A - 2 d , S e c t t o r- 2 4 , N o i d a , U . P . S h . S .K. S ri v a st a v a c o n t i n u e d t o h o l d b o t h c h a r g e s u n t i l 1 1 . 0 6 . 2 0 1 9 wh en h e wa s c o m p u l so ri l y re t i re d f ro m G o v e rn m e n t S e r v i c e s u n d e r R u l e 5 6 (J ) o f t h e F u n d a m e n t a l R u l e s . B e si d e s t h e c h a r g e o f Co mm i s s i o n e r o f I n c o m e t a x (A p p e a l s )- 1 & 2 , No i d a , S h . S . K. S r i va s t a v a n e v e r h e l d t h e c h a rg e o f Co m m i s s i o n e r o f I n c o m e ' f a x A p p ea l s (G h a z i a b a d ) , d u r i n g t h e p e ri o d o f S e p t e m b e r , 2 0 1 8 to 1 1 t h J u n e 2 0 1 9 . T h u s S h . S a n j a y Ku m a r S ri v a st a v a w a s a p u b l i c se r v a n t a s sp e c i f i e d u n d e r t h e P re v e n t i o n o f Co r ru p t i o n A c t . i i i . T h a t , t h e C1 T (A ) d i sc h a r g e s q u a si - j u d i c i a l f u nc t i o n s a n d e x e rc i s e p o w e rs d e r i v e d f ro m t h e I n c o m e t a x - A c t , 1 96 1 . A c c o r d i n g l y , t h e j u ri sd i c t i o n i s a s s i g n e d t o a n y CIT (A ) b y a n o r d e r p a s s e d u n d e r se c t i o n 1 2 0 o f t h e I n c o m e T a x A ct , 1 9 6 1 . T h e G o v e rn m e n t o f I n d i a , M i n i st r y o f F i n a n c e , C e n t r a l Bo a r d o f D i re c t t a x e s , Ne w D e l h i No t i f i c a t i o n No . 6 6 / 2 0 1 4 d at e d I.T.As. No.1444 & 1445/Del/2020 7 1 3 . 1 1 . 2 0 1 4 , a u t h o r i z e s t h e P ri n c i p a l Ch i e f Co m m i s sio n e r o f I n c o m e T a x t o i s su e o rd e r s i n w ri t i n g f o r t h e e x e rci s e o f t h e p o we r s a n d p e r f o rm a n c e o f f u n c t i o n s b y a l l o r a n y of t h e i n c o m e t a x a u t h o r i t i e s wh o a re s u b o rd i n a t e d t o h i m i n r e spe c t o f s u c h t e r ri t o r i a l a re a s a s m a y b e sp e c i f i e d i n su c h o rd e r. A c c o rd i n g l y , t h e t e r ri t o r i a l j u ri s d i c t i o n o f t h e P ri n c i p a l Ch i e f Co m m i s s i o n e r o f I n c o m e T a x , U t t a r P ra d e s h (W e s t ) a n d U t t a r a k h a n d h a s b e e n d e m a rc a t e d ' wh i c h i n c l u d e s t h e C o m m i s si o n e r o f I n c om e T a x (A p p e a l s ) G h a zi a b a d a n d t h e Co m m i s si o n e r o f I n c o m e T a x (A p p e a l s ) 1 a n d 2 , No i d a . i v . T h a t , p u r s u a n t t o t h e a b o v e n o t i f i c a t i o n CB D T , Ne w D e l h i , i n e x e r c i s e o f t h e p o we r s c o n f e r re d u n d e r s ec t i o n 1 2 0 o f t h e I n c o m e t a x A c t , 1 9 6 1 , t h e Ch i e f Co m m i ss i o n e r o r I n c o m e T a x , U . P . (W e s t ) a n d U t t a r a k h a n d R e g i o n , Ka n p u r v i de O r d e r n o . G - 0 3 / 2 0 1 4 - 1 5 d a t e d 1 5 . 1 1 . 2 0 1 4 a s si g n e d j u ri sd ic t i o n s t o CI T (A ) G h a zi a b a d a n d o t h e r CI T ( A ) s o f U . P We s t a n d U t t a r a k h a n d , v i d e wh i c h t h e c o n c e r n e d CI T (A ) h a s t o e x e r c i s e j u ri sd i c t i o n o v e r t h e t e r ri t o ry a s a s si g n e d o r sp e ci f i e d b y t h e P r. Ch i e f Co m m i s si o n e r o f I n c o m e T a x , Ka n p u r. A s p e r t he o r d e r t h e a p p e a l o f a l l c a s e s f a l l i n g wi t h i n t h e t e r ri t o r i a l j u r i sd i c t i o n o f P ri n c i p a l Co m m i ss i o n e r o f I n c o m e f a x , G h a zi a b a d w o ul d l i e wi t h t h e Co m m i s si o n e r o f I n c o m e ' f a x ( A p p e a l s ), G h azi a b a d , a n d a l l c a s e s p e r t a i n i n g t o I n t e r n a t i o n a l T a x a t i o n , f a ll i n g wi t h i n t h e j u ri sd i c t i o n o f Co m m i s si o n e r o f I n c o m e - t a x (i n t e rna t i o n a l T a x a t i o n )- ! ! , D e l h i wo u l d l i e w i t h Co m m i s si o n e r o f I n c o m e T a x (A p p e a l s )- 2 , No i d a . v . T h a t a l l t h e A p p e a l s a g a i n s t t h e o r d e r s o f t h e As s e s si n g O f f i c e r s a re E - f i l e d (f i l e d e l e c t r o n i c a l l y ) a n d a re n o t r a n d o m l y a s si g n e d b y t h e c o m p u t e r sy s t e m . v i . I n c a se a n y a p p e a l i s i n c o r re c t l y l o d g e d i n t h e wo r k l i st o f a n y C o m m i s si o n e r o f I n c o m e T a x (A p p e a l s) , t h e o f f i c e r c a n t r a n sf e r t h e a p p e a l t o t h e c o r re c t C o m mi s si o n e r o f I n c o m e T a x (A p p e a l s ). v i i . T h e Co m m i s si o n e r o f I n c o m e T a x ( A p p e a l s ) wh e n h e c o m e s t o k n o w o f t h e f a c t t h a t a p a rt i c u l a r a p p e a l h a s w ro n g l y b e e n l o d g e d wi t h h i m o r t h a t h e l a c k s j u ri sd i c t i o n t o t r y su c h A p p e a l , h e c a n h i m s e l f t ra n sf e r t h e a p p e a l d i r e c t l y t o t h e ri g h t j u ri s d i c t i o n a l Co m m i ss i o n e r o f I n c o m e T a x (A pp e a l s ) wi t h o u t wa i t i n g f o r t h e p a r t i e s (A s s e s s i n g O f f i c e r a n d t h e A s se s s e e ) , t o ra i se t h e j u ri sd i c t i o n i s su e a n d t h e n a f t e r h e a r i n g t r a n sf e r t h e s a m e . v i i i . T h a t , t h e D i re c t o r a t e o f I n c o m e T a x , O r g a n i za t i o n a n d M a n a g e m e n t S e r v i c e s, C e n t r a l b o a rd o f D i re c t T a x e s , I.T.As. No.1444 & 1445/Del/2020 8 D e p a rt m e n t o f R e v e n u e , G o v e r n m e n t o f I n d i a h a s i s sue d i n st ru c t i o n s/ G u i d e l i n e s o n v a ri o u s m a t t e r s i n c l u d i ng A p p e a l s b e f o re t h e C o m m i s s i o n e r o f I n c o m e t a x (A p p e a l s ) a r is i n g o u t o f A s se s s m e n t d o n e b y t h e A s se s si n g O f f i c e r. T h e s e g u i d e l i n e s/ i n s t ru c t i o n s i n t e r- a l i a c o n t a i n s t h e i n st ru c t i o n s/ g u i d e l i n e s wi t h r e g a r d t o t h e m a i n t e n a n c e o f or d e r- s h e e t i n t h e A p p e a l F i l e , t h e s e n d i n g o r m a n d a t o r y i n f o rm a t io n t o t h e A s se s si n g O f f i c e r i n f o r m I T NS 5 1 e n c l o si n g a c o p y o f t h e a p p e a l m e m o wh i c h i s r e q u i re d h e f i l e d i n a n d re t u rn e d b a c k t o t h e CI T (A p p e a l s ) b e f o r e h e t a k e s u p t h e h e a ri n g , th e f i x a t i o n o f a p p e a l s , s u b m i s si o n o f re c o r d s b y t h e A s se s si n g O f fi c e r , t h e d a t e o f A p p e l l a t e o rd e r, t i e f o r p a s si n g t h e A p p e l l a t e ord e r, s u p p l y o f A p p e l l a t e o rd e r s a n d ; re g a r d i n g re c e i p t o f a p p e l l a te o rd e r b y t h e a p p e l l a n t . i x . T h a t wi t h o u t t h e r e b e i n g d u l y f i l l e d i n F o r m I TNS - 5 1 b y t h e A s se s si n g O f f i c e r , o n re c o rd , t h e CI T (A p p e a l s ) c a n n o t f i x t h e a p p e a l f o r h e a ri n g . F u r t h e r t h e f a c t o f r e c e i p t o f F o r m I T N S - 5 1 f r o m t h e c o n c e rn e d a s s e ss i n g O f f i c e r i s a l so r e q u i re d t o b e m e n t i o n e d o n t h e o rd e r s h e e t a l so . T h e o rd e r s h e e t i s re q u i r e d t o b e m a i n t a i n e d b y t h e C o m m i s si o n e r o f I nc o m e T a x (A p p e a l s ) h i m se l f , x . T h a t t h e C e n t r a l B o a rd o f D i r e c t T a x e s , M i n i st ry o f F i n a n c e , D e p a rt m e n t o f r e v e n u e , Ne w D e l h i h a s i s su ed c i rc u l a r s/ i n st r u c t i o n s v i d e i n st ru c t i o n N o . 2 0 / 2 0 0 3 ( F . N o 2 7 9 / M i sc . 5 3 / 2 0 0 3 - I T J ) d a t e d 2 3 . 1 2 . 2 0 0 3 , No . 2 7 9 / M i sc . 5 3 / 2 0 0 3 - I T J d a t e d 1 9 . 0 6 . 2 0 1 5 a n d No . D G I T (V i g i l a n c e ) / H Q / S I / A p p e a l s/ 2 0 1 7 - 1 8 / 9 9 5 9 d a t e d 0 8 . 0 3 .2 0 1 8 wh i c h i n t e r- a l i a p r o v i d e s f o r m a n d a t o ri l y i s su i n g th e a p p e l l a t e o r d e r s wi t h i n 1 5 d a y s o f t h e l a st h e a ri n g b y t h e C om m i s si o n e r o f I n c o m e - T a x (A p p e a l s ) , t h e i m m e d i a t e d i sp a t c h o f t h e A p p e a l O r d e r s e i t h e r b y r e g i st e re d p o s t o r t h r o u g h a n o t i ce s e rv e r wi t h o u t w a i t i n g f o r t h e a p p e l l a n t t o f i l e a n a p p l i ca t i o n i n t h i s re g a r d a n d t h e p r o m p t u p l o a d i n g o f A p p e a l O rd e r s o n I n c o m e T a x B u si n e s s A p p l i c a t i o n (I T B A ) . ” 5 . Fro m th e fac tu al s u b missio n mad e o n b eh alf o f the as sessee , it is n o ticed th a t th e Rev en u e seek s to alleg e th at th e first ap p ella te o rd er h as b een p assed b y th e CIT(A) alth ou g h ag ain st th e assesse e is with o u t ju risd ic ti o n . It is co n ten ded th at th e In co me Tax Dep artmen t b ein g ‘Sta te ’ can n o t b e b en efi ciary o f an o rd er p assed with o u t ju risd ic tio n an d it is ab so lu te ly immater ia l th at u lt i ma tely th e case h as b een d ec id ed ad v erse to th e asse ssee . I.T.As. No.1444 & 1445/Del/2020 9 It was p o in ted o u t o n b eh alf o f th e R ev en u e th at the a ct io n o f th e CIT(A) in th e circu mstan c es as n arrated can n o t b e en d o rsed reg ard less o f wh eth er it o p erates i n fav o u r o f th e Rev en u e or ag ain st i t. 6 . We fin d fo rce in s u ch p lea wi th o u t a n y reserv atio n . Th e o rd er p assed with o u t ju risd ic tio n is a n u ll ity an d th u s amen ab le to ap p ella te ju risd ic tio n o f Trib u n al to seek re med y on su ch fu n d amen ta l d e fec ts. Th is ap art, we n o tice th a t th e d a t e o f o rd er o f th e CIT(A) is o f 3 1 .1 2 .20 1 8 wh ereas th e first app ella te o rd er was co mmu n ica ted to th e Rev en u e a ft er a g ap o f mo re th an fiv e mo n th s o n 2 3 .0 6 .2 0 19 . Osten sib ly , th e i mp u g n ed o rd er h as n o t b een co mmu n ica te d p ro mp tly , i. e. , 1 5 d ay s as p er g uid elin es issu ed in th is reg ard by CBDT. Th e CIT(A) is ex p ected to fo llo w th e g u id in g p rin cip les in l et ter an d sp irit as p ro vid ed in CBDT In stru ctio n s No .2 0/2 0 0 3 d ated 2 3 .12.2 0 0 3 wh ich was reit erated v id e CBDT le tt er F.No . 2 7 9 /Mis c.5 3 /2 0 0 3 ITJ d ated 19 .6 .2 01 5 . An o th er co mmu n ic atio n F. No . DGIT (v ig ) / HQ / SF / Ap p eals /2 0 1 7 -1 8 /9 95 9 d ated 8 .3 .2 0 1 8 was yet ag ain i ssu ed by CBDT to g iv e i mp etu s fo r t imely d isp a tch o f o rd ers p assed by CIT(A) to sh u n an y su sp icio n ab ou t b ack d ati n g and ma la fid e in ten t . We th u s fin d trac tio n in th e cl ai m o f th e Rev en u e fo r remi t tin g th e ma tt er b ack to th e CIT(A) fo r fres h ad ju d icat io n o n th e g ro u nd th at th e i mp u g n ed o rd er h as b een passed b y th e ex tan t CIT(A) with o u t ju risd i ct io n . 7 . Bo th ap p eals h av e si milar g riev an ce an d th ere fo re b o t h th e ap p eals o f th e R ev en u e are d ecid e d o n same ter ms. Bo th th e ap p eals are th u s resto red to th e fi le o f th e CIT(A). Th e resp ect iv e I.T.As. No.1444 & 1445/Del/2020 10 ap p eals b efo re th e CIT(A) by th e assessee are th u s rev iv ed fo r fresh ad ju d i cat io n in acco rd an ce wi th law. 8 . In th e resu lt, b o th th e ap p eals o f th e Rev en u e are allo w ed ex- p a rte. Order pronounced in the open Court on 21/11/2022. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /11/2022 Prabhat