2022 (3) TMI 1270

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.... Sr. DR ORDER Per N. K. Billaiya , Accountant Member This appeal by the assessee is preferred against the order of the CIT[A], Rohtak dated 30.12.2015 pertaining to Assessment Year 2007-08. 2. The assessee has raised the following grounds of appeal: "1. The Ld. CIT(A) has erred in law as well as on facts in dismissing the appeal of the assessee against the order of Ld. A.O. Wa....

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....g the legal heir of the assessee who died on 01/08/2015 and appellate order is dated 14/12/2015. 6. The LD. CIT(A) failed to decide the ground of appeal wherein it was stated that the assessment framed under Section 143(3) without issue of notice under Section 143(2) by ITO Ward 2 Narnaul was invalid and non-est. 7. The Ld. CIT(A) has further erred in confirming addition made on ....

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....for the assessee stated that the challenge to the jurisdiction of the ITO has already been settled by this Tribunal in the case of Om Prakash in ITA No. 833/DEL/2016. 4. The Ld. DR fairly conceded to this, though placed strong reliance on the assessment order. 5. We have carefully considered the orders of the authorities below and have carefully perused the order of this Tribunal. We find fo....

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....or the assessee/appellants also gets reiterated by the decision of ITAT "D" Bench in the case of Mega Corporation Ltd. vs. Addl. CIT Range 6, New Delhi reported in (2015] 62 taxman.com 351 (Delhi) (Tribunal), whereby the Delhi Bench of the Tribunal held that once authorities' lack jurisdiction then it is well settled it cannot participate even on elapse of time. Thus, in the absence of jurisdi....