Tribunal invalidates assessment order for 2018-19 due to lack of jurisdiction.

The Tribunal quashed the assessment order passed by the AO of National e-Assessment Centre, Delhi for the assessment year 2018-19 due to lack of jurisdiction, as the case was centralized with Central Circle 3(1), Chennai. The Tribunal found that the assessment order was passed without authority as the case had been centralized before the order date, following instructions from the CBDT regarding cases with impounded material. Consequently, the Tribunal ruled the assessment by the non-jurisdictional AO as invalid in law and allowed the assessee's appeal.

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Issues:
Jurisdictional issue regarding assessment order passed by the AO of National e-Assessment Centre, Delhi without jurisdiction due to centralized case with Central Circle 3(1), Chennai.

Analysis:

Jurisdictional Issue:
The appeal pertains to an assessment order passed by the AO of National e-Assessment Centre, Delhi for the assessment year 2018-19. The assessee raised an additional ground challenging the jurisdiction of the AO, as the case was centralized with Central Circle 3(1), Chennai. The CBDT's instructions mandated assessment orders through the Faceless Assessment Scheme, 2019, except for cases assigned to central or international charges. A survey under section 133A impounded material, leading to centralization of the case to Central Circle 3(1), Chennai. Notifications highlighted the transfer of cases with impounded material to central charges. The assessment order was passed without jurisdiction, as the case was centralized before the order date. The Tribunal held the assessment by the non-jurisdictional AO as bad in law and quashed it, allowing the assessee's appeal.

In conclusion, the Tribunal's judgment revolved around the jurisdictional issue concerning the assessment order passed by the AO of National e-Assessment Centre, Delhi without jurisdiction due to the case being centralized with Central Circle 3(1), Chennai. The detailed analysis highlighted the relevant notifications, survey actions, and instructions from the CBDT, emphasizing the transfer of cases with impounded material to central charges. Ultimately, the Tribunal deemed the assessment framed by the non-jurisdictional AO as bad in law and quashed it, thereby allowing the appeal of the assessee.

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