VISHAN GUNNA,HYDERABAD vs. ACIT CIRCLE INT. TAX 1(3)(1), NEW DELHI, INCOME TAX

ITA 3605/DEL/2023Status: DisposedITAT Delhi25 July 2025AY 2021-22Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)9 pages
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What did the Tribunal hold?

The Tribunal held that the jurisdiction was transferred from one AO to another without a mandatory order under Section 127 of the Income Tax Act. Consequently, the assessment order passed by the AO without proper jurisdiction was quashed.

What were the facts?

The assessee, a non-resident, filed her return of income claiming exemptions. The Assessing Officer (AO) passed a final assessment order after DRP directions. The assessee appealed, raising grounds including jurisdictional issues.

What were the issues?

Whether the assessment order is valid when jurisdiction was transferred between Assessing Officers without a Section 127 order. Whether the AO had the territorial jurisdiction to assess the non-resident assessee.

Which sections of the Income-tax Act were involved?

Section 127,Section 143(3),Section 144C(13)

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Income Tax Appellate Tribunal, DELHI “D” BENCH: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri R.Mohan Kumar, Adv
For Respondent: Shri Abhishek Sharma, CIT DR
Hearing: 07.05.2025Pronounced: 25.07.2025

PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the assessment order dated 17.10.2023 passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 [“the Act”] after giving effct to the directions of Ld. Dispute Resolution Panel (“Ld. DRP”) dated 31.08.2023 for AY 2021-22. 2. Brief facts of the case are that the assessee is a non-resident and filed her return of income, declaring total income of INR 9,99,370/- after claiming exemption u/s 54F & 54EC of the Act.

The case of the assessee was taken up for scrutiny by way of issue of notice u/s 143(2) dated 27.06.2022 by the ACIT/DCIT, Circle International Taxation-1(1)(1), Delhi. There

The order continues below.

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