Soma Roy Vs ACIT (ITAT Kolkata)
The Income Tax Appellate Tribunal (ITAT), Kolkata, considered an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), Durgapur, for Assessment Year 2015-16. The assessee had originally declared total income of ₹18,35,410, while the assessment under Section 143(3) determined income at ₹31,05,410 after making an addition of ₹12,70,000 under Section 68 on account of unexplained cash deposits. The assessee challenged the addition and also sought permission to raise an additional legal ground questioning the validity of the assessment on jurisdictional grounds.
The Tribunal admitted the additional ground, holding that it raised a pure legal issue relating to jurisdiction that did not require further investigation of facts. The assessee contended that under CBDT Instruction No. 1/2011 dated 31 January 2011, jurisdiction over her case vested with the Assistant Commissioner of Income Tax (ACIT) because she was a non-corporate assessee whose returned income exceeded ₹15 lakh. However, the statutory notice under Section 143(2) had been issued by the Income Tax Officer (ITO), Ward-1(1), Durgapur, who, according to the assessee, lacked jurisdiction. Although the assessment order was eventually passed by the ACIT, no notice under Section 143(2) had been issued by the jurisdictional Assessing Officer within the statutory time.
