M/s. Tirupati Balaji Traders , Kolkata V. ITO, Ward - 45(3), Kolkata , Kolkata

ITA 1835/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1423 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 27-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: V N PUROHIT
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM] I.T.A NO. 1835KOL/201 8 ASSESSMENT YEAR : 2015-1 6 M/S TIRUPATI BALAJI TRADERS VS- ITO, WARD-45( 3), KOLKATA [PAN: AACFT 3089 N] (APPELLANT) ( RESPONDENT) FOR THE APPELLANT : SHRI V.N. PU ROHIT, FCA FOR THE RESPONDENT : SHRI C.J. SINGH, JC IT, SR. DR DATE OF HEARING : 04.03.2019 DATE OF PRONOUNCEMENT : 22.03.2019 ORDER 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015- 16 IS DIRECTED AGAINST THE CIT(A)- 13, KOLKATAS ORDER DATED 11/07/2018 PASSED IN CAS E NO. 74/CIT(A)-13/W- 45(3)/KOL/2017-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT THE FIRST AND FORME R ISSUE THAT ARISES FOR MY APT ADJUDICATION IN THE INSTANT LIST IS AS TO WHETHER THE IMPUGNED A SSESSMENT IS LIABLE TO BE SUSTAINED OR NOT FOR TERRITORIAL JURISDICTION OF THE ASSESSING O FFICER HAVING ISSUED SECTION 143(2) NOTICE DATED 28.07.2016 BY ITO, WARD-36(4), KOLKATA . IT EMERGES DURING THE COURSE OF HEARING THAT PCIT-12, KOLKATA HAD TRANSFERRED ASSES SEES JURISDICTION W.E.F 12.11.2015. THE ABOVE STATED ASSESSING OFFICER THEREAFTER ISSUE D SECTION 143(2) NOTICE DATED 28.07.2016 IN E-FILED THE ASSESSEES RETURN DATED 1 2.08.2016. THE CASE FILE SUGGESTS THAT IT IS ITO, WARD-45(3), KOLKATA WHO FRAMED FINAL ASS ESSMENT IN ISSUE DATED 28.12.2017. 2 ITA NO.1835/KOL/2018 M/S TIRUPATI BALAJI TRADERS. A.YR. 2014-15 2 3. IT IS THUS A CLEAR CUT CASE OF NON-ISSUANCE OF S ECTION 143(2) NOTICE BY THE ASSESSING OFFICER HAVING TERRITORIAL JURISDICTION. THE CIT(A) HOLD THAT THE ASSESSING OFFICER HAS ASSUMED JURISDICTION BASED ON PAN BASIS. HE IS FAI R ENOUGH IN NOT DISPUTING THE CLINCHING FACT THAT THE ASSESSEES JURISDICTION AL READY STOOD TRANSFERRED TO LATTER ASSESSING OFFICER WHO HAS FRAMED ASSESSMENT FOR PRE CEDING ASSESSMENT YEAR 2014-15 IN ITS CASE ON 30.09.2016. HONBLE JURISDICTIONAL HIGH COURT DECISION IN SMT. SMRITI MEDIA VS UOI 339 ITR 37 (CAL.) HOLDS THAT SUCH AN ASSESSMENT WITHOUT HAVING TERRIT ORIAL JURISDICTION IS NOT SUSTAINABLE IN THE EYES OF LAW. I DRAW SUPPORT THEREFROM TO HOLD THAT THE IMPUGNED ASSESSMENT FRAMED IS NOT VALID. THE SA ME IS ACCORDINGLY QUASHED. 4. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 22.03.2019 SD/- [ S.S.GODARA ] JUDICIAL MEMBER DATED : 22.03.2019 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S TIRUPATI BALAJI TRADERS, 161, RABINDRA SARAN I, ONKARMAL MARKET, 2 ND FLOOR, ROOM NO. 201, KOLKATA-7. 2. ITO, WARD-45(3), KOLKATA. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOL KATA BENCHES