M/s. Aryan Corporate Solution (P) Ltd., Noida V. ITO, New Delhi

ITA 4565/DEL/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7661 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-05-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JAISWAL
• Assessee Lawyers: K P GARG
• Keywords: Competent authority
• Section: 63; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A , NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 4565 /DEL/201 2 AY: 2008 - 09 ARYAN CORPORATE SOLUTION (P) LTD. VS. ITO, WARD 2(1) E 185, FIRST FLOOR NEW DELHI SECTOR 63 NOIDA 201 301 PAN: AAGCA 2781 B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. K. P.GARG , C.A. RESPONDENT BY : SH. K.K. JAISWAL, D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER DATED OF LD.CIT(A) - V , NEW DELHI PERTAINING TO THE ASSESSMENT YEAR (HEREINAFTER REFERRED TO AS THE A.Y.) 2008 - 09. 2. WE HAVE HEARD SHRI K.P. GARG, THE LD.COUNSEL FOR THE ASSESSEE AND SH. K.K.JAISWAL, LD.D.R. ON BEHALF OF THE REVENUE. 3. THE SOLE ISSUE THAT IS IN DISPUTE BEFORE US, IS THAT THE JURISDICTION OF THE ASSESSING OFFICER TO ASSESS THE INCOME OF THE ASSESSEE . IT IS THE CASE OF THE ASSESSEE THAT IT FALLS WITHIN THE JURISDICTION OF ITO - WARD 1(2), NOIDA AND NOT ITO, WARD 2(1), NEW DELHI . ITA 4565/DEL/2012 A.Y. 2008 - 09 ARYAN CORPORATE SOLUTION (P) LTD., NOIDA 2 4. AFTER PERUSING THE RECORD , WE FIND THAT THE ASSESSEE COMPANY HAS ITS REGISTERED OFFICE AT NOIDA, U.P. THE PAN DE TAILS RECORD ED SHOWS THAT THE ASSESSEE COMPANY IS HAVING ITS ADDRESS AT A 31, SECOND FLOOR, VAISHALI INTERNATIONAL, SECTOR 3, NOIDA, G.B. NAGAR, U.P. 201 301 AND THAT FOR FILING RETURNS OF INCOME THE ASSESSEE SHOULD CONTACT ITO, COMPANY WARD 1(2). THE A SSESSEE HAS FILED THE RETURN FOR THE A.Y. 2008 - 09 WITH THE I T O, COMPANY WARD 1(2), NOIDA. THE CENTRAL PROCESSING CENTRE PROCESSED THE RETURN ACCORDINGLY RECORDING THE NOIDA ADDRESS OF THE ASSESSEE. 4.1. THE ITO, WARD 2(1), NEW DELHI ISSUED NOTICE U/S 142 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) DATED 6 TH DECEMBER,2010 TO THE ASSESSEE. IN REPLY THE ASSESSEE ON 13 TH DECEMBER,2010 STATED THAT IT HAS FILED ITS E - RETURN OF INCOME WITH THE ITO, CIRCLE 1(2), NOIDA AND THAT THE ITO, WARD 2(1) DELHI HAS NO JURISDICTION OVER THE CASE. A COPY OF THE COMPANY S INCORPORATION CERTIFICATE, PAN ETC. WERE FILED. AGAIN ON 15 TH DECEMBER,2010 THE I T O , WARD 2(1), DELHI WAS INFORMED THAT HE HAS NO JURISDICTION. DESPITE THAT THE ITO, WARD 2(1), NEW DELHI PASSED AN ORDER U/S 144 OF THE ACT . FROM THE ABOVE DISCUSSION IT IS CLEAR THAT THE ITO, WARD 2(1) , NEW DELHI HAS NO JURISDICTION IN THE CASE. NO OFFICER CAN CONFER JURISDICTION ON HIMSELF, WITHOUT AN ORDER FROM THE COMPETENT AUTHORITY. THU S THE ORDER PASSED IS BAD IN LAW. THE ASSESSMENT IS QUASHED AND THE APPEAL OF THE ASSESSEE IS ALLOWED. 5 . IN THE RESULT ASSESSEE S APPEAL IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH MAY, 2016 . SD/ - SD/ - (I.C.SUDHIR ) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 27 TH MAY, 2016 M ANGA ITA 4565/DEL/2012 A.Y. 2008 - 09 ARYAN CORPORATE SOLUTION (P) LTD., NOIDA 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR