Mohammad Sami Akhtar, Korba, Chhatishgarh V. ACIT,Circle-1(1), Hazaribag

ITA 249/RAN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1749 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Assessee Lawyers: VINAY KU JALAN
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC, RANCHI BEFORE SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.249/RAN/2018 [ASSESSMENT YEAR: 2010-11] MOHAMMAD SAMI AKHTAR, SRI VINAY KUMAR JALAN, M/S.O.P.JALAN & ASSOCIATES CONSULTANTS LLP, 48 CART SARAI ROAD, UPPER BAZAR, RANCHI-JHARKHAND-834001. PAN-AAVPR7036A VS ACIT, CIRCLE-1(1), HAZARIBAGH. (APPELLANT) (RESPONDENT) APPELLANT BY SH. VINAY KU. JALAN, CA RESPONDENT BY SH. P.K.MONDAL, JCIT DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 15 .0 3 .2019 ORDER PER SH. S.S.GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR AY 2010-11 ARISES AGAINST THE ORDER DATED 10.05.2018 PASSED BY THE CIT(A), HAZARIBAGH IN APPEAL NO.10378/HZB/2017-18 IN PROCEEDINGS U/S 147/143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND CHALLENGES THE VALIDITY O IMPUGNED RE-ASSESSMENT ON THE GROUND THAT IT IS ITO, WARD-3(3), NOIDA WHO HAD ISSUED NOTICE DATED 31.03.2017 U/S 148 OF THE ACT WHEREAS HE IS ADMITTEDLY ASSESSED AT HAZARIBAGH FOR VERY MANY ASSESSMENT YEARS. THE SAID ASSESSMENT OFFICER AT NOIDA WAS HIMSELF VERY FAIR IN TRANSFERRING THE ASSESSMENT TO HAZARIBAGH ONLY. ALL THESE FACTS SUFFICIENTLY INDICATES THAT NOTICE IN ISSUE HAD NOT BEEN ISSUED BY THE ASSESSING OFFICER HAVING TERRITORIAL JURISDICTION. I THEREFORE QUASH THE IMPUGNED RE- ASSESSMENT ON THIS COUNT ALONE. ITA NO.249/RAN/2018 [ASSESSMENT YEAR: 2010-11] PAGE | 2 3. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- (S.S.GODARA) JUDICIAL MEMBER DATE:- 15.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- MOHAMMAD SAMI AKHTAR, SRI VINAY KUMAR JALAN, M/S.O.P.JALAN & ASSOCIATES CONSULTANTS LLP, 48 CART SARAI ROAD, UPPER BAZAR, RANCHI-JHARKHAND-834001. 2. RESPONDENT- ACIT, CIRCLE-1(1), HAZARIBAGH. 3. CIT-RANCHI 4. CIT(APPEALS)-RANCHI 5. DR: ITAT-RANCHI BENCHES SR.P.S./H.O.O ITAT, RANCHI