M/S. Ekalavya Career Academy Trust, Sundergarh vs. ITO, Ward-2, Rourkela
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 176/CTK/2016[2010-11]Status: DisposedITAT Cuttack31 May 2022AY 2010-11
Bench: Shri George Mathan & Shri Arun Khodpiam/S Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha Pan No.Aaate 3283 F ………………Assessee Versus Ito, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, Ars For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 31/05/2022 Date Of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, In I.T.Appeal No.121/2012-13, Dated 29.02.2016 For The Assessment Year 2010-2011. 2. The Assessee Has Raised A Legal Ground Which Reads As Under :- “A) For That The Transfer Of The Case For The Period 2010-11 By The Jcit To The File Of The Income Tax Officer, Ward-2, Rourkela Vide Memo No.Ito/W-2/Rkl/Scrutiny/A.Y 2010-11 Dt.11Th October 2012, Is Without Jurisdiction As The Jcit Has No Power U/S 127 Of The It Act, Who Transferred The Case, Therefore The Order Of Assessment As Well As The Order Of Cit(A) Are Void Ab Initio & The Demand Raised In The Assessment Order Is Liable To Be Annulled.” 3. As The Above Ground Is Legal In Nature, Which Goes To The Root Of The Matter, Therefore, The Said Ground Was Heard First.
Section 120Section 124(3)Section 127Section 142(1)Section 143(2)Section 144
…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M/s Ekalavya Career Academy Trust, Unitech House, Udit Nagar, Rourkela-769012 Sundargarh, Odisha PAN No.AAATE 3283 F ………………Assessee Versus ITO, Ward-2, Rourkela ………………..Revenue Shri Sidharth Ray/Binod Agarwal, ARs for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 31/05/2022 Date of Pronouncement : 31/05/2022 आदेश / O R D E R Per Bench :…
