2015 (6) TMI 996

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....EMBER : This appeal, at the instance of the revenue, is directed against the order of the Commissioner of Income-tax (Appeals)-XXX, New Delhi dated 15.03.2013. The relevant assessment year is 2009-10. 2. The assessee, an individual, filed her return of income on 30.07.2009, declaring income at Rs. 2,95,400/-. On noticing inadvertent mistake in the return, the assessee revised the return on 13.0....

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....e has been computed by starting with the income as per original return. 3. Aggrieved the assessee preferred an appeal before the CIT (A) challenging the jurisdiction of the ITO, Ward 48(1) to frame the assessment also. The assessee vide letter dated 22.02.2013 submitted that the Assessing Officer had no jurisdiction to proceed with the assessment, based on return filed on 30.07.2009 and ignoring ....

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....f Mutual Funds duly supported with copies of statements issued by Mutual Funds and Bank Statements of the assessee and her husband and son. Copies of acknowledgments of their Income Tax returns were also filed. The ld. CIT (A), accepting the assessee's contentions, held that the Income Tax Officer had no jurisdiction to proceed with the assessment on the basis of the original return and ignoring t....

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....8. We have heard the rival submissions and perused the material on record. On perusal of material placed on record, we find that the CIT (A) has decided that the ITO has no jurisdiction to proceed with the assessment on the basis of original return and ignoring the revised return and the CIT (A) has deleted the addition on merits also. The relevant finding of the CIT (A) is reproduced as under :- ....