TaxTMI 
TaxTMI 
2019 (4) TMI 1308
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....which were served on the assessee. In response to the notices, the assessee's Authorized Representative attended from time to time and filed the relevant details called for. After verification of the information and other material available on record and after considering the assessee's submissions at length on each of the issues, the assessment was completed by making various additions and the total taxable income was arrived at Rs. 1,41,82,750/-. Aggrieved by the same, the assessee preferred an appeal before the CIT (A) challenging the jurisdiction of the AO at Hyderabad on making the assessment and also the additions made by the AO. The assessee also made detailed submissions along with relevant material before the CIT (A). The CIT (A) called for a remand report from the AO dated 28.10.2015 which was submitted on 21.1.2016. The CIT (A), after considering the same and also obtaining the remand report also from the Dy.CIT (I.T) Visakhapatnam, held that the assessee did not question the jurisdiction within one month as per the provisions of section 124(3), on the issue of notice and also the issue of jurisdiction before the AO before the completion of the assessment proceedings ....
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....fore he filed his return of income for the A.Y 2011-12 also in the status of non-resident and that he did not file any other return of income before completion of the assessment for the A.Y 2011-12. He submitted that subsequently, he filed his returns of income in response to notices u/s 148 issued by the Asstt. Director (IT) for the A.Ys 2007-08 to 2009-10 on 3.7.2014 and that all the assessments were completed u/s 143(3) on 31.3.2015 by the Dy. CIT (IT) Visakhapatnam. He submitted that the return filed on 6.4.2012 for the A.Y 2011-12 was processed u/s 143(1) on 4.08.2012 and thereafter the notice u/s 143(2) was issued by the Dy.CIT Kurnool on 6.8.2013. He submitted that the last date for issuance of a notice u/s 143(2) was on 30th Sept. 2013; whereas the notice u/s 143(2) issued by the Asstt. Director (IT) Hyderabad was dated 6.11.2013 and the assessment was completed by the Add. DIT (IT) at Hyderabad on 28.03.2014. It is submitted that when a return is filed electronically, the system allocates the return to a specific officer and accordingly the Dy. CIT, Kurnool issued notice u/s 143(2) on 6.8.2013 demonstrating that he has jurisdiction over the assessee. He submitted that ther....
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....ge. 6. Detailed written submissions to the above effect have also been filed by the learned DR. It was submitted that after the return was filed electronically, the case was allocated to the AO at Kurnool because the PAN of the assessee was mapped with the AO code of the Dy.CIT Circle-1 Kurnool as declared in form No.49A which is the form for application of PAN by the assessee and since the assessee has not made any submission thereafter, requesting the migration of PAN, consequent to change in his residential status, the system continued to hold the Dy. CIT, Kurnool as the jurisdictional AO and hence the return of income filed by the assessee was entrusted to the AO at Kurnool. It was submitted that the return was processed by the Dy.CIT, Kurnool u/s 143(1) and refund was issued accordingly and that the assessee did not request for PAN migration even at this stage. It was submitted that the PAN No.is to be applied with the jurisdictional AO and once PAN is allotted, it is automatically mapped with the AO code of the jurisdictional AO declared by the assessee in Form No.49A for application of PAN and accordingly intimations, notices, summons etc., generated online in respect of ....
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.... in time. Thereafter, the ACIT (IT) at Hyderabad has issued another notice u/s 143(2) dated 6.11.2013 which is beyond the specified time. It is true that the assessee has not raised any objection to the jurisdiction of the Dy.CIT (IT) Hyderabad, during the assessment proceedings. The CIT(A) has relied on the provisions of section 292B to hold the issue against the assessee. Therefore, let us first see if these facts attract the provisions of section 292B of the Act. For the sake of convenience and ready reference, the relevant provision is reproduced hereunder: "292B. No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act". 9. On a literal reading of section 292B, ....
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....then the Director General or Chief Commissioner or Commissioner from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order; (b) where the Directors General or Chief Commissioners or Commissioners aforesaid are not in agreement, the order transferring the case may, similarly, be passed by the Board or any such Director General or Chief Commissioner or Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) Nothing in sub- section (1) or sub- section (2) shall be deemed to require any such opportunity to be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place. (4) The transfer of a case under sub- section (1) or sub- section (2) may be made at any stage of the proceedings, and shal....