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Facts
The assessee appealed the First Appellate order concerning assessment year 2015-16. The assessee raised an additional ground challenging the assumption of jurisdiction by the AO for issuing notice under Section 143(2) without requisite authority.
Held
The Tribunal restored the matter back to the AO to decide the controversy regarding the jurisdictional defect in the issuance of the notice under Section 143(2). The assessee was granted liberty to raise all related pleas.
Key Issues
Whether the AO had the requisite jurisdiction to issue the notice under Section 143(2) of the Income Tax Act.
Sections Cited
250, 143(3), 143(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “SMC” BENCH: NEW DELHI
Before: SHRI PRADIP KUMAR KEDIA
ORDER
PER PRADIP KUMAR KEDIA, AM :
The captioned appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 21.06.2024 passed by Commissioner of Income Tax (A)/ADDL/JCIT(A)-13, Mumbai [“CIT(A)”] under s. 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 01.11.2018 passed under s. 143(3) of the Act relevant to assessment year 2015-16.
When the matter was called for hearing, the Ld. Counsel for the assessee adverted the additional ground of appeal
whereby the assessee has challenged the assumption of jurisdiction by the AO by issuing notice under s. 143(2) of the Act without having requisite authority in this regard.
3. In view of the fact that jurisdictional defect in issuance of notice by non- jurisdictional AO has been raised, which was not placed before the AO or before the CIT(A), it is in fitness of things to restore the matter back to the file of the AO. The AO shall decide and determine the controversy raised towards issuance of notice under s. 143(2) for assumption of jurisdiction at the stage of Page | 1 issuance of such notice. The assessee shall also be at liberty to raise all plea connected to such jurisdictional controversy.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 09th April, 2025.