Smt. Zayada Ghori, JODHPUR V. ITO, JODHPUR

ITA 210/JODH/2017

AI Insights

The case involves Smt. Zayada Ghori, the appellant, who challenged the validity of a notice issued under section 148 of the Income Tax Act by the Income Tax Officer, Ward-3(3), Jodhpur, for the Assessment Year 2008-09. The appellant argued that the notice was issued by an officer without jurisdiction over her case, as the correct jurisdiction lay with the Income Tax Officer, Ward-3(4), Jodhpur. The Tribunal agreed with the appellant, referencing several precedents that supported the quashing of the reassessment due to the lack of proper jurisdiction in issuing the notice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122687 (ITAT-JODHPUR)
• Duration Of Justice: 6 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-10-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2017
• Other Referred Cases: Mukesh Kumar v. ITO, Y. Narayana Chetty v. ITO, CIT v. Maharaja Pratap Singh Bahadur, CIT v. Robert, CIT v. M/s MT Builders Pvt. Ltd.
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Assessment record; Reassessment proceedings
• Section: 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 210/Jodh/2017 Assessment Year: 2008-09 Smt. Zayada Ghori Plot No. 99, Near Madni Mazjid, Kamla Nehru Nagar, Jodhpur [PAN: ABPPG 3176K] (Appellant) Vs. Income Tax Officer, W-3(4), Jodhpur (Respondent) Appellant by Respondent by : : Sh. Goutam Chand Baid, C.A. Ms. Nidhi Nair, JCIT-DR Date of Hearing Date of Pronouncement : : 12.10.2023 13.10.2023 ORDER Per Dr. M. L. Meena, AM: This captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-2, Jodhpur dated 26.10.2016 in respect of Assessment Year 2008-09 challenging therein the 2 ITA No. 210/Jodh/2017 Zayada Ghori v. ITO validity of the jurisdiction of the assessment on account of issue of notice u/s 148 by the non-jurisdictional Income Tax Officer, Ward-3(3), Jodhpur. 2. At the outset, the ld. counsel for the assessee has submitted that the Income Tax Officer, Ward-3(3), Jodhpur was not justified in issuing notice u/s 148 in the present case, because he has no jurisdiction because the jurisdiction on the present case lies with the Income Tax Officer, Ward-3(4), Jodhpur. He argued that thus, the notice issued u/s 148 of the Act by the ITO, Ward-3(3), Jodhpur was without jurisdiction, and therefore, the reassessment framed in the case of the assessee is thus void ab-initio. 3. Per contra, the ld. DR stands by the impugned order, however, he failed to rebut the factual contention raised by the appellant counsel by the assessee that the notice u/s 148 was issued by the non jurisdictional ITO, Ward-3(3), Jodhpur. 4. We have heard the rival contention, perused the record and the impugned order. Admittedly, the notice u/s 148 of the Act was issued by the ITO, Ward-3(3), Jodhpur without having jurisdiction on the present assessee, copy of the notice issued u/s 148 of the Act, (APB Pg. 11) is reproduced as under: 3 ITA No. 210/Jodh/2017 Zayada Ghori v. ITO 4 ITA No. 210/Jodh/2017 Zayada Ghori v. ITO 5. It is evident from the assessment record that the notice u/s 148 was issued by the ITO, Ward-3(4), Jodhpur as above which has no jurisdiction over the instant case of the appellant assessee. Consequently, the case was transferred to ITO, Ward-3(4), Jodhpur as per jurisdiction who has passed the assessment order 143/147 of the assessment order dated 05.02.2014 without issuing notice u/s 148 of the Act. In our view, issuance of notice u/s 148 by the ITO, Ward-3(3), Jodhopur without having jurisdiction over the appellant assessee rendered the assessment proceedings void ab-initio. In view of that matter, the assessment order by the AO liable to be quashed. Our view get supports from the decision of ITAT Delhi Bench on identical facts in the case of the Mukesh Kumar v. ITO in ITA No. 2358/Del/2012 dated 12.06.2015 wherein the Tribunal has quashed the reassessment framed relying on the decision in the case of (i) Y. Narayana Chetty v. ITO 35 ITR 388, 392 (SC), (ii) CIT v. Maharaja Pratap Singh Bahadur 41 ITR 421 (SC), (iii) CIT v. Robert 48 ITR 177 (SC) and (ii) CIT v. M/s MT Builders Pvt. Ltd. [2012] 349 ITR 271 (All. HC). 6. In view of the settled principle of law by the Hon’ble Apex Court, we quashed the reassessment proceedings, since there was no valid notice 5 ITA No. 210/Jodh/2017 Zayada Ghori v. ITO pursuant to which the reassessment proceedings was made in the instant case. Accordingly, the assessment order framed by the AO is quashed. 7. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 13.10.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench