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

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ITA 541/ASR/2018Status: DisposedITAT Amritsar01 March 2023AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) correctly dismissed the assessee's appeals as it did not have the jurisdiction to hear appeals against orders passed by the PCIT under Section 119(2)(b). Therefore, the appeals filed before the ITAT were also dismissed.

What were the facts?

The assessee challenged an order passed by the Principal Commissioner of Income Tax (PCIT) before the Commissioner of Income Tax (Appeals) (CIT(A)). The CIT(A) dismissed the appeals, holding that it lacked jurisdiction to adjudicate orders passed by the PCIT under Section 119(2)(b) of the Income Tax Act.

What were the issues?

The primary issue was whether the CIT(A) had the jurisdiction to entertain an appeal against an order passed by the PCIT under Section 119(2)(b) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 119(2)(b),Section 246A,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 21.02.2023Pronounced: 01.03.2023

Heard together (4 matters)

I.T.A. No.539/Asr/2018
I.T.A. No.540/Asr/2018
I.T.A. No.541/Asr/2018
I.T.A. No.542/Asr/2018

Read from the judgment's own cause title. This page is filed under one of them.

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 A.Y.: 2011-12 I.T.A. No.542/Asr/2018: A.Y.: 2014-15 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 A.Y.: 2011-12 I.T.A. No.542/Asr/2018: A.Y.: 2014-15 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 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 to 542/Asr/2018 are dismissed.

Order pronounced in the open court on 01.03.2023

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