ACIT, NEW DELHI vs. M/S. UV REALTORS PVT. LTD., NEW DELHI

ITA 6033/DEL/2016Status: DisposedITAT Delhi17 May 2021AY 2012-1324 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer in Kolkata lacked jurisdiction as the assessee's registered office and business operations were in New Delhi. The assessment order passed without jurisdiction was deemed null and void.

What were the facts?

The assessee company, registered and operating from New Delhi, filed its returns there. However, the Assessing Officer in Kolkata issued notices and completed the assessment ex-parte without establishing jurisdiction. The assessee challenged this lack of jurisdiction.

What were the issues?

Whether the Assessing Officer in Kolkata had valid territorial jurisdiction over the assessee company, and if an assessment order passed without jurisdiction is legally sustainable.

Which sections of the Income-tax Act were involved?

Section 124,Section 127,Section 139A,Section 120

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI

Before: SHRI G. S. PANNU & SHRI AMIT SHUKLA

For Appellant: Shri S.S. Rana CIT-DR
For Respondent: Shri D.C. Agarwal. Adv

Heard together (2 matters)

I.T.A. No.6033/DEL/2016
CO No.11/DEL/2017

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

PER AMIT SHUKLA, JM

The aforesaid appeal has been filed by the Revenue and the Cross Objection by the assessee against the impugned order dated 19.07.2016, passed by Ld. Commissioner of Income Tax (Appeals)-IV, Kolkata for the quantum of assessment passed u/s.144 for the Assessment Year 2012-

2 I.T.A. No.6033/DEL/2016 & CO No.11/DEL/2017

13.

In the grounds of appeal, the Revenue has taken following grounds.

1.

“On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleti

The order continues below.

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