Appeal allowed for lack of jurisdiction. Importance of proper procedures in assessments stressed. Invalid assessment remanded.

The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of proper jurisdictional adherence and procedural compliance in conducting valid assessments. The decision highlighted the significance of serving notices at the correct address and following statutory provisions for a fair assessment process. The assessment was deemed invalid due to jurisdictional issues, leading to the remand of the case to the CIT (A) for further determination.

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Issues Involved:
Assessment jurisdiction - Notice u/s 143(2) not issued - Reopening assessment u/s 147 without new material - Addition u/s 50C without DVO valuation - Failure to file ROI - Property valuation dispute - Jurisdictional issue - Validity of assessment.

Analysis:
1. Assessment Jurisdiction and Validity of Assessment:
The appeal pertains to the A.Y 2009-10 against the CIT (A)'s order. The assessee contended that the AO who completed the assessment did not have jurisdiction over him, as the notice u/s 148 was served at a different address. The Tribunal referred to a similar case and held that if the jurisdictional AO is different from the one who initiated the assessment, the assessment is invalid. As the notice was not served on the correct address, the assessee couldn't object before the AO, rendering the assessment ex-parte. The issue was remanded to the CIT (A) to determine jurisdiction and if found lacking, declare the assessment null and void.

2. Notice u/s 143(2) and Reopening u/s 147:
The assessee argued that the AO erred by not issuing notice u/s 143(2) and reopening the assessment u/s 147 without new material. These procedural lapses were highlighted as grounds for appeal, emphasizing the necessity of following statutory provisions for a valid assessment process.

3. Addition u/s 50C without DVO Valuation:
The CIT (A) was criticized for not adjudicating on the AO's addition u/s 50C without referring the issue for valuation by the DVO. The failure to follow proper valuation procedures was raised as a substantive ground for appeal, indicating a lack of due diligence in the assessment process.

4. Failure to File ROI and Property Valuation Dispute:
The assessee contended that there was no failure to file the ROI or withholding of information, leading to no escapement of income. Additionally, the property valuation issue was raised, arguing that the property's value was limited due to ongoing litigation and tenant occupation. These grounds focused on challenging the basis of the assessment and highlighting discrepancies in the valuation process.

In conclusion, the Tribunal found merit in the assessee's challenge regarding the assessment jurisdiction, leading to the appeal being allowed for statistical purposes. The decision underscored the importance of proper jurisdictional adherence and procedural compliance in conducting valid assessments, ensuring fairness and upholding legal standards in tax matters.

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