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Income Tax Appellate Tribunal, CIRCUIT BENCH, VARANASI
Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR
PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:
These two appeals by the assessee are directed against the two separate orders of the CIT(A) both dated 19.04.2016 arising out from the assessment orders passed under section 264 r.w.s. 144/153A of the Income Tax Act for the assessment years 2005-06 and 2006-07, respectively. The assesse has raised the common grounds in both these appeals. Grounds raised for the assessment year 2005-06 are reproduced as under:- “1. Because, on the facts and in the circumstances of the case, the order of assessment having being framed by an officer of incompetent juri iction is liable to be quashed as void ab-initio; the assessee is regularly assessed to income tax at Gorakhpur whereas the assessment order is passed by an officer at Varanasi, as confirmed by the Ld. CIT (A).
Because, on the facts and in the circumstances of the case, the alleged order u/s 127 dated 10/02/2011, being made against the statutory provisions of section 127 is nonest in the eyes of law as the same was never confronted to the assessee.