Case Law Details
Community For Social Work Vs ITO (ITAT Kolkata)
Assessee asserted that the assessment order is bad in law since notice u/s 143(2) of the Act was never issued by ld. AO who completed the assessment. It was initially issued by ITO, Ward-51(1), Kolkata and the assessment has been completed by ITO, Ward-1(1), Exemption, Kolkata. Also, the order passed u/s 127 of the Act is not made available to the assessee.
Based on documents produced and Submissions made ITAT held that assessment is not in accordance with the provisions of law since the assessment order has been passed by ITO, Ward-1(1), Exemption, Kolkata whereas assumption of jurisdiction for the assessment was done by ITO, Ward-51(1), Kolkata who issued the notice u/s 143(2) of the Act. Also, a valid order u/s 127 of the Act which is required to be passed for transferring a case from one Assessing Officer to another Assessing Officer could not be brought on record, though claimed to have been mentioned in the above referred documents. We, therefore, are inclined to allow the additional ground raised by the assessee in holding the impugned assessment order as bad in law, liable to be struck down.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This appeal by the assessee is directed against the order no. ITBA/NFAC/S/250/2022-23/1045683391(1) dated 19.09.2022 passed by the Ld. CIT(A), NFAC, Delhi for AY 2017-18 against the assessment order u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ITO, Exemption, Ward-1(1), Kolkata dated 13.12.2019.
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