SURYA NARAYAN SINGH, SAMASTIPUR,SAMASTIPUR V. INCOME TAX OFFICER-4(5), RAIPUR, RAIPUR

ITA 36/RPR/2025

AI Insights

The case involves Surya Narayan Singh, the appellant, contesting an assessment order for the year 2010-11 issued by the Income Tax Officer, Ward-4(5), Raipur. The primary legal contention was the improper transfer of the case from ITO-4(3) to ITO-4(5) without a section 127 order. However, it was clarified that both officers were within the same jurisdictional range, negating the need for such an order. The CIT(Appeals)/NFAC had previously remanded the case for a fresh reassessment, which the Tribunal upheld, allowing the assessee another opportunity to present his case with supporting documents and evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652603 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: VEEKAAS S SHARMA
• Keywords: Set aside; Competent authority
• Section: 147

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.36/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2010-11 Surya Narayan Singh Village: Bandiha, P.O. Raniparti, P.S. Rosera, Dist. Samastipur-848117 PAN: CFKPS2988N .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-4(5), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 10.06.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 18.06.2025 2 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 26.11.2024 for the assessment year 2010-11 as per the grounds of appeal on record. 2. In this case, the Ld. Counsel for the assesse had assailed both legal ground as well as grounds on merits. That so far the legal ground is concerned, the Ld. Counsel had submitted that initially notice u/s.148 of the Income Tax Act, 1961 (for short ‘the Act’) was issued by the ITO-4(3), Raipur and finally, the reassessment was framed by the ITO-4(5), Raipur without having any order of transfer u/s.127 of the Act from competent authority. In this regard, on earlier date of hearing on 20.03.2025, the Ld. Sr. DR was directed to obtain a report from the concerned A.O regarding this issue. That on the present date of hearing, the Ld. Sr. DR has submitted a report from the A.O and the same is made part of this order as follows: 3 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 4 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 5 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 3. In the aforesaid report from the jurisdictional A.O, it has been clearly brought out that the ITO-4(3), Raipur and ITO-4(5), Raipur were under the jurisdiction of Joint/Addl. Commissioner of Income Tax, Range- 4, Raipur, therefore, both the A.Os were covered within same range/jurisdiction. So, the order u/s.127 of the Act was not required for transferring in this case. 4. In my considered view, the department has made a statement at bar on record that as per the range/jurisdiction, since both the A.Os are covered in the same range therefore such order of transfer u/s.127 was not required. The Income Tax Department being a statutory body of the 6 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 Government of India made a statement and had submitted a report which has been made part of this order stating that in the case of the assessee such order u/s.127 of the Act was not required. That as crystal clear from the aforesaid report of the department, since there was no need for such order u/s. 127 of the Act, this legal ground raised by the assessee is dismissed devoid of any merits. 5. That so far as the grounds on merits are concerned, as evident from Para 6.1 of the order of the Ld.CIT(Appeals)/NFAC, the matter has been remanded to the file of the A.O invoking powers as per the proviso to Clause (a) of sub-section (1) of Section 251 of the Act (post amendment), wherein the A.O was directed to make fresh reassessment order considering the material facts, written submissions and documentary evidence filed by the assessee. For the sake of completeness, the relevant Paras of the Ld. CIT(Appeals)/NFAC are culled out as follows: “6. Decision: - I have carefully considered the ex-parte assessment/re-assessment order, statement of facts, grounds of appeal and submissions made during the appellate proceeding. 6.1 It is an undisputed fact that the assessment/re- assessment order was passed ex-parte u/s 147 rw.s.144 of the Act in the present case and the appellant didn't furnish any written submission or evidences during the assessment/re-assessment proceeding before the AO. Now, the appellant has made a written submission with documentary evidences during the appellate proceeding, which were not furnished before the AO and the AO had passed the ex-parte order without having any opportunity to consider these submissions/evidences in the present case. Since the written submission and documentary evidences 7 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 has direct bearing on the issue in the present case, I hereby set-aside the aforesaid assessment /re-assessment order by invoking the powers under the proviso below to clause (a) of sub-section (1) of section 251 of the Income Tax Act, 1961. Therefore, the Assessing Officer is hereby directed to make fresh re-assessment order after providing sufficient opportunities of being heard and considering all the material facts, written submission and documentary evidences submitted by the appellant during the appellate proceeding as well as in set-aside assessment proceeding. Nonetheless to say that the appellant shall furnish complete written submission and documentary evidences in support of its contention before the AO during set-aside assessment proceeding. 7. Accordingly, the appeal is hereby set aside for making fresh re-assessment in the case.” 6. The Ld. Counsel for the assesse further submitted that if the order of the Ld. CIT(Appeals)/NFAC is upheld, the assessee would get an opportunity to represent his case before the A.O. The Ld. Sr. DR did not raise any objection. Considering the submissions of the parties, facts on record and that the assessee had not made any submission nor had filed documentary evidence before the A.O, I do not find any infirmity with the order of the Ld. CIT(Appeals)/NFAC which is therefore upheld. 7. As per the above terms grounds of appeal raised by the assessee are dismissed. 8 Surya Narayan Singh Vs. ITO-4(5), Raipur ITA No.36/RPR/2025 8. In the result, appeal of the assessee is dismissed. Order pronounced in open court on 18th day of June, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 18th June, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur "