TaxTMI 
TaxTMI 
2016 (2) TMI 1198
X X X X Extracts X X X X
X X X X Extracts X X X X
....assessee had made payment of Rs. 33,64,665/- towards various credit cards as under: 1. Rs. 2,00,870/- Against Citi Bank NA 2. Rs. 5,01,270/- Against Dentsche Bank Kodak House 3. Rs. 16,31,506/- Against Citi Bank, NA 4. Rs. 3,41,600/- Against City Bank NA 5. Rs. 3,06,000/- Against Deutsche Bank, Kodak House 6. Rs. 3,83,419/- Against ABN Amro Total Rs. 33,64,665/- 3. As assessee did not file any explanation with supporting documents, the AO made addition of Rs. 33,64,665/- u/s 69C. 4. Ld. CIT(A) allowed the assessee's appeal on 2 counts, viz. - (i) The ITO Ward 1(1), Gurgaon was not empowered to transfer the jurisdiction of the case to DCIT Circle 47(1), New Delhi as no order u/s 127 was passed and, hence, the assessment order....
X X X X Extracts X X X X
X X X X Extracts X X X X
....titute the grounds of appeal." 6. Ld. DR referred to page 4 of the paper book wherein the letter from ITO Ward 1(1), Gurgaon to DCIT Circle 47(1) dated 18/23.11.2011 is contained and pointed out that the case was transferred to DCIT Circle 47(1), New Delhi on the basis of details in PAN data base as per which the jurisdiction lay with DCIT Circle 47(1), New Delhi. She submitted that under such circumstances, there was no requirement of passing order u/s 127. On merits, ld. DR submitted that CIT(A) wrongly accepted the additional evidence and deleted the addition without affording opportunity to AO. 7. Ld. counsel for the assessee relied on the order of CIT(A) and referred to pages 5 to 9 of the paper book, wherein the department's instruc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....11 issued by the CBDT and also in view of order of Commissioner bearing no. F. No. CIT/FBD/Jurisdiction/2011-12/850-73 dated 13.05.2011. Therefore, jurisdiction primarily was with ACIT Circle 1(1), Gurgaon. The address given in PAN cannot decide the jurisdiction of AO. In this regard we may refer to section 120 which deals with jurisdiction of AO. The jurisdiction of AO u/s 120 is decided primarily on the basis of following criteria: (a) Territorial area; (b) Persons or classes of persons; (c) Income or classes of income; and (d) Cases or classes of cases. 11. None of these criterias gives the criteria of PAN data base. Therefore, merely on the basis of PAN data base, the jurisdiction of AO cannot be decided. In the present case ad....