Sangeeta Wahi Vs ITO (ITAT Delhi)
ITAT Delhi held that transfer of case of the assessee would not be permissible to another Assessing Officer without a decentralization order or transfer order under Section 127 of the Act is liable to be set aside on the ground of jurisdictional error.
Facts- The assessee has come up in challenging the order dated 10.02.2023 passed by Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre(NFAC), New Delhi, arising out of the order dated 29.11.2019 passed by the Income Tax Officer, Ward 50(2), Delhi, u/s. 144 of the Income-tax Act, 1961 for Assessment Year 2017-18.
The assessee has challenged the assessment proceedings itself by way of additional ground raised to this effect that the notice dated 09.03.2018 u/s. 142(1) of the Act was issued by the non-jurisdictional officer i.e. ITO, Ward 52(2) and therefore the assessment is void and liable to be quashed. Moreso, the notice dated 15.07.2019 u/s. 142(1) of the Act though was issued by the ITO, Ward 50(2), New Delhi, the said notice is time barred and hence the assessment is liable to be quashed. Apart from that the file has been transferred from ITO Ward 52(2) to 50(2) without following the procedural law.
