Cosmat Traders Pvt. Ltd Vs ITO (ITAT Kolkata)
We hold that the assessment order is bad in law for the reason that the Assessing Officer having jurisdiction over the assessee, has not issued a notice u/s 143(2) of the Act as required by the statute. Notice issue by the officer having no jurisdiction of the assessee is null and void. When a notice is issued by an officer having no jurisdiction, Section 292BB of the Act, does not comes into play. Coming to the argument of the ld. D/R that objection u/s 124(3) of the Act has to be taken by the assessee on rectifying notice u/s 143(2) of the Act from a non-jurisdictional assessing officer, I am of the view that I need not adjudicate this issue, as I have held that non -issual of statutory notice/s 143(2) of the Act by the jurisdictional Assessing Officer makes the assessment bad in law. Under these circumstances, we allow this appeal of the assessee.
Respectfully following the proposition of law laid down by the co-ordinate bench of the Tribunal, cited above, we have to necessarily hold that the notice u/s 143(2) of the Act, issued by the, Assessing Officer who has no jurisdiction over the assessee , is bad in law and void-ab-initio.
