RIDDHIMAN REALCON LLP (FORMERLY RIDDHIMAN REALCON PVT. LTD.,),KOLKATA vs. ITO, WARD 9(3),, KOLKATA

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2025 for the AY 2012-13.

FOR THAT the Ld. Commissioner of Income Tax (Appeals), NFAC failed to appreciate that none of the conditions precedents existed for and/or were fulfilled by the Ld. Income Tax Officer, Ward 4(3), Kolkata for his specious action of assuming jurisdiction to frame the assessment order U/s. 143(3) of the Income Tax Act, 1961 de hors any notice U/s. 143(2) of the Act issued by him in the present facts and the specious assessment order dated 11.03.2015 framed U/s. 143(3) of the Act is therefore ab initio void, ultra vires, and ex-facie null in law.

2.2. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO is invalid and nullity in the eyes of law as the same has been framed dehors issuing notice u/s 143(2) of the Act. The ld. AR referred to the notice u/s 143(2) dated 07.08.2013, copy of which is available at page no.113 of the Paper Book of the assessee, which is issued by the ITO Ward 41(2), Kolkata. Thereafter, the ld. AR submitted that the said issuance of notice was objected by the assessee vide order dated 25.06.2014, submitting before the Commissioner of Income Tax, Kolkata-XIV, that jurisdiction lies with ITO Ward 6(3), Kolkata. Thereafter, the case was transferred to ITO Ward 9(3), who framed the assessment

2.3. The ld. DR on the other hand relied heavily on the orders of the authorities below by submitting that the transfer of jurisdiction from one AO to another AO is an administrative matter as it falls within the same city. Therefore, argument of the ld. AR has no merit and may be brushed aside.