SRI TAMING WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD-1 & TPS, TEZPUR

ITA 147/GTY/2020Status: DisposedITAT Guwahati31 August 2026AY 2015-1611 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the transfer of the assessee's case was without jurisdiction as the JCIT lacked the power to transfer it under Section 127 and no opportunity was granted to the assessee. Consequently, the assessment order was quashed, rendering the subsequent penalty order non-est.

What were the facts?

The assessee's appeals challenged penalty and assessment orders. A key issue was the transfer of the assessee's case from one Assessing Officer to another without proper procedure and opportunity for the assessee. The assessee also claimed exemption under Section 10(26) of the Income Tax Act.

What were the issues?

Whether the transfer of the assessee's case by the JCIT was valid under Section 127 of the Act, and if not, whether the subsequent assessment and penalty orders are liable to be quashed.

Which sections of the Income-tax Act were involved?

Section 127,Section 143(2),Section 142(1),Section 271(1)(c),Section 10(26)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Sanjay Mody, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 20.07.2026Pronounced: 31.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER These two appeals filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Guwahati-1, [hereinafter referred to as “the Ld. CIT(A)] vide order dated 13.03.2020 and 24.09.2020 respectively on the following grounds of appeal:

“1. For that the penalty order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad in law, facts and procedure.

2.

For that in absence of any DIN being quoted and/or com

The order continues below.

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