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Case Law Details

Case Name : ITO Vs. NVS Builders Pvt. Ltd (ITAT Delhi)
Appeal Number : ITA. No. 3729/Del./2012
Date of Judgement/Order : 08/03/2018
Related Assessment Year : 2006-2007
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ITO Vs. NVS Builders Pvt. Ltd (ITAT Delhi)

It is not in dispute that return of income has been filed on 20th November, 2006 with ITO at New Delhi having jurisdiction over the case of the assessee. The Ld. D.R. also brought on record same which support the claim of the assessee that assessee filed the original return of income at Delhi. The record also reveal that even for earlier and subsequent years, the assessee filed return of income at Delhi.

The assessment in the present case has been framed by ITO, Ward-13(1), New Delhi, having jurisdiction over the case of the assessee. The ITO, Ward-1(1), Faridabad issued notice under section 143(2) on 23rd October, 2007, who was having no jurisdiction over the case of the assessee. The ITO at Delhi issued notice under section 143(2) on 28th July, 2008 which was beyond the period prescribed under the Law.

It is, therefore, clear that the A.O. having jurisdiction over the case of the assessee did not issue notice under section 143(2) upon the assessee within the period of limitation provided under the Act. Therefore, the first notice issued by ITO, Ward-1(1), Faridabad, having no jurisdiction over the case of the assessee would not be valid and would not get any jurisdiction over the case of the assessee.

 The contention of the Ld. D.R. has no merit that ITO, Ward-1(1), Faridabad was empowered to issue notice as per PAN or it was issued as per Computerized System of the Department because it is against the provisions of Law. As such the issue would be in violation of the principles of law and as such the internal procedure provided by the department would not justify the illegality committed by the ITO, Ward-1(1), Faridabad.

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