J M CHEMICAL CO.,DELHI vs. ASST. COMMISISIONER OF INCOME TAX, CIRCLE-58(1), NEW DELHI, NEW DELHI

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. 2. 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 juri iction 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 juri ictional defect in issuance of notice by non- juri ictional 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 juri iction at the stage of issuance of such notice. The assessee shall also be at liberty to raise all plea connected to such juri ictional controversy. 4. In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 09th April, 2025. *Amit Kumar, Sr.P.S*