AMITABH CHAND,BHUBANESWAR vs. INCOME TAX OFFICER, INCOME TAX DEPARTMENT

The assessee has challenged the assessment on the jurisdictional ground. The assessee is a NRI and being a permanent resident of Bhubaneswar the assessment order passed by the First Appellate Authority at Delhi are beyond the jurisdiction of such authorities and therefore orders passed in the matter are liable to be quashed as is the crux of the case made out by the assessee before us.

None appeared on behalf of the assessee in respect of notices being served. Thus, having no other alternative this bench proceeded to deal with the matter ex-parte. The Ld. DR was directed to file a report on this jurisdictional issue. In fact, the assessee was serving at Delhi and applied for PAN Card quoting address of Sector 21, Noida. However, the assessee was a permanent resident of plot No. M-97 Baramunda Housing Board Colony Bhubaneswar – 751003 (Odisha). The assessee now staying at United States owning to his engagement and the assessee earlier written to the concerned AO with the copy to his higher officer to transfer his records and connected filed to the jurisdiction of PCIT Odisha region Bhubaneswar for proper adjudication of the same copy whereof was duly annexed to the affidavit filed by the assessee before us. Having regard to this particular aspect of the matter the Ld. DR was directed to file a report whereupon the Ld. DR placed an email communication dated 20.02.2025 which speaks to the fact of transfer of case of the assessee to the jurisdiction of Bhubaneswar on 05.03.2024 but the assessment records were not transferred from the ITO, Ward 72(1) New Delhi to ITO-05(1) Bhubaneswar being the jurisdictional officer of the assessee. However, no order under Section 127 of the Act has been Amitabh Chand (AY: 2011-12) furnished in regard to transfer of case of the assessee for Noida to Bhubaneswar.

Having regard to the above communication submitted by the Ld. DR which establishes the fact of jurisdictional AO of the assessee being ITO, Ward 5(1) Bhubaneswar and not ITO, Ward 72(1) New Delhi, this bench does not hesitate to hold that the assessment order issued by the ITO, Ward 1(1) Noida suffered from jurisdictional error and thus, quashed.

The appeal of the assessee is, thus, allowed.