M/S JALAN JEE POLITEX LTD, Gorakhpur V. ACIT CENTRAL CIRCLE, Varanasi

ITA 175/ALLD/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0794 (ITAT-VARANASI)
• Duration Of Justice: 6 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2022
• Assessment Year: misc
• Appeal Filed On: 03-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 264

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos.174 & 175/ALLD/2016 Assessment Years: 2005-06 & 2006-07 M/s Jalan Jee Politex Ltd., Boaring No. 10, Industrial Estate, Lacchipur, Gorakhpur-273015 PAN-AABCJ0228K vs. Asstt. Commissioner of Income Tax, Central Circle, Varanasi (Assessee) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: Sh. Neeraj Kumar, CIT DR Date of hearing: 24.08.2022 Date of pronouncement: 14.10.2022 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two appeals by the assessee are directed against the two separate orders of the CIT(A) both dated 19.04.2016 arising out from the assessment orders passed under section 264 r.w.s. 144/153A of the Income Tax Act for the assessment years 2005-06 and 2006-07, respectively. The assesse has raised the common grounds in both these appeals. Grounds raised for the assessment year 2005-06 are reproduced as under:- “1. Because, on the facts and in the circumstances of the case, the order of assessment having being framed by an officer of incompetent jurisdiction is liable to be quashed as void ab-initio; the assessee is regularly assessed to income tax at Gorakhpur whereas the assessment order is passed by an officer at Varanasi, as confirmed by the Ld. CIT (A). 2. Because, on the facts and in the circumstances of the case, the alleged order u/s 127 dated 10/02/2011, being made against the statutory provisions of section 127 is nonest in the eyes of law as the same was never confronted to the assessee.