2022 (4) TMI 680

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.... in the E-Proceeding Portal, subsequently notice u/s 143(2) dated 27/09/2018 was issued by ITO, Ward 1(5),Gurgaon and assessment order dated 07/12/2018 u/s 143(3) was passed by ITO, Ward 1(5),Gurgaon. It is submitted that judicially it is well settled that assessment has to be completed by the authority who has initiated the proceeding for making assessment that is ITO, Ward 71(1),New Delhi accordingly authority to complete the proceeding taken over by ITO, Ward 1(5),Gurgaon without following the procedures laid down u/s 127(1) and u/s 127(2) is bad in law, thus assessment order dated 07/12/2018 passed by ITO/Ward 1(5) is illegal and void ab initio. The assessee appellant thus prays for quashing the assessment order dated 07/12/2018 passed ....

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.... before Ld.CIT(A), who after considering the submissions, dismissed the appeal of the assessee. 4. Now, the assessee is in appeal before this Tribunal. 5. At the outset, Ld. Counsel for the assessee submitted that the impugned order as passed by AO is without authority of law. He submitted that there was no valid transfer of jurisdiction from ITO, Ward-71(2), Delhi to ITO, Ward-1(5), Gurugram. He submitted that the Revenue has now admitted that transfer order passed u/s 127 of the Act, is not traceable. 6. Ld. Sr. DR opposed these submissions and submitted that impugned assessment order has been passed without authority of law. He submitted that merely because the transfer order was not traceable that does not mean that jurisdictio....

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....solution dated 29.12.2021 intimated that "PAN BAIPS1735F has been transferred through bulk transfer order id '200000579053' to destination "Ward 1(5) Gurgaon" on date "9/27/2018" and order has created by "PCIT, Delhi-24 "(copy enclosed)." 8. In view of the above letter, it is clear that the order transferring the jurisdiction from AO, Delhi to AO, Gurugram is not available with the Revenue. The assessee has taken a specific objection regarding the transfer of jurisdiction to Assessing Officer at Gurugram. In the absence of the transfer order, as claimed to have been passed by the concerned Ld. Pr.CIT, Delhi on 27.09.2018, assessment order therefore, passed by the Assessing Officer is held to be without authority of law. It is inc....