SHRI KRISHAN CHANDER, JALANDHAR V. INCOME TAX OFFICER WARD 3 (5), JALANDHAR

ITA 541/ASR/2018

AI Insights

The case involves a batch of appeals filed by the assessee, Sh. Krishan Chander, against the order of the CIT(A)-2, Jalandhar, which was passed under section 250(6) of the Income Tax Act, 1961. The appeals pertain to the assessment years 2010-11, 2011-12, 2012-13, and 2014-15. The primary issue was the jurisdiction of the CIT(A) to challenge the order passed by the PCIT under section 119(2)(b) of the Act. The CIT(A) dismissed the appeals due to nullity, stating that he had no jurisdiction over the PCIT's order. The assessee, aggrieved by this decision, filed an appeal before the ITAT, which also upheld the dismissal based on jurisdictional grounds.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115009 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 05-11-2018
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 119(2)(b); 246A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.539/Asr/2018: A.Y.: 2010-11 I.T.A. No.540/Asr/2018: A.Y.: 2011-12 I.T.A. No.541/Asr/2018: A.Y.: 2012-13 I.T.A. No.542/Asr/2018: A.Y.: 2014-15 Sh. Krishan Chander, WA-129, Chowk Sudan, Jalandhar. [PAN: AFEPC2015C] (Appellant) Vs. Income Tax Officer, Ward-3(5), Jalandhar. (Respondent) Appellant by None. Respondent by Sh. Ravinder Mittal, Sr. DR Date of Hearing 21.02.2023 Date of Pronouncement 01.03.2023 ORDER Per: Bench: A batch of appeals of the assessee was filed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar,[in brevity the ‘CIT (A)’] order passed u/s 250(6) of the Income Tax Act 1961, [in brevity the Act], order dated 27.03.2018.The impugned order were emanated from the order of the ld. Pr. Commissioner of Income Tax, (in brevity the ld. PCIT) Jalandhar, order passed u/s 119(2)(b) of the Act date of order 17.10.2016. I.T.A. No.539/Asr/2018: A.Y.: 2010-11 I.T.A. No.540/Asr/2018: A.Y.: 2011-12 I.T.A. No.541/Asr/2018: A.Y.: 2012-13 I.T.A. No.542/Asr/2018: A.Y.: 2014-15 2 At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, treat the Assessee’s appeal, I.T.A. No.539/Asr/2018 for the Assessment Year 2010 – 2011 as the lead case. 2. Brief fact of the case is that the assessee has challenged the order passed by the ld. PCIT u/s 119(2)(b) before the ld. CIT(A) u/s 246A of the Act. A consolidated order was passed for A.Y. 2010-11 to 2012-13 & 2014-15 by the CIT(A). The appeal was dismissed due to nullity. The assessee has no jurisdiction to challenge the order of the ld. PCIT, passed u/s 119(2)(b) in purview of section 246A of the Act. Aggrieved assessee filed an appeal before the ITAT by challenging the order of the ld. CIT(A). 3. During hearing proceeding, the appeal was called for none was present on behalf of the assessee. Number of intimations were issued to the assessee for appeal hearing. No adjournment petition was also filed. In view of the above and considering the nature of dispute, we proceed to dispose the appeal ex-parte qua the assessee after hearing the learned Sr. DR and on the basis of material available on the record. 4. We heard the submission of the ld. Sr. DR and perused the order of the revenue authorities. The ld. Sr. DR first reported that the assessee has challenged the order passed by the ld. PCIT before the ld. CIT(A) u/s 246A. The ld. CIT(A) has no jurisdiction to adjudicate the order of the ld. PCIT passed u/s 119(2)(b) of I.T.A. No.539/Asr/2018: A.Y.: 2010-11 I.T.A. No.540/Asr/2018: A.Y.: 2011-12 I.T.A. No.541/Asr/2018: A.Y.: 2012-13 I.T.A. No.542/Asr/2018: A.Y.: 2014-15 3 the Act. So, the entire appeal is in nullity. We find that the ld. CIT(A) had performed his action in as per the act and legal way. The ld. CIT(A)correctly dismissed the appeals of the assessee in point of jurisdiction. Accordingly, the appeals of the assessee are dismissed. The ITA No 539/Asr/2018 is mutatis mutandis applicable to ITA No. 540 to 542/ Asr/2018 and will be followed accordingly. 5. In the result, the appeals of the assessee bearing ITA No. 539 to 542/Asr/2018 are dismissed. Order pronounced in the open court on 01.03.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE ) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order