AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (6) TMI 110
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....hereinafter referred to as 'the Act') passed by ITO, Exemption, Ward-1(1), Kolkata dated 13.12.2019. 2. Grounds of appeal taken by the assessee reads as under: "1. For that on the facts and in the circumstances of the case, the appeal order was not fair and proper and on the other hand it was made contrary to law, sound and adequate principles. 2. For that on the facts and in the circumstances of the case the Ld. C.I.T.(Appeals) was not at all justified in confirming the income of the appellant at Rs. 14,12,699.00 for the year under appeal as against the returned/ disclosed income of Rs. Nil for the A.Y. 2017-18. 3. For that on the facts and in the circumstances of the case the reasons adduced by the Ld. C.I.T.(Appeals) in support of....
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....ave to take additional grounds and amend grounds and produce additional evidences at the time of hearing of the case." 3. We note that there is a delay of 11 days in filing the present appeal for which petition for condonation of delay is placed on record along with supporting document. The impugned order of ld. CIT(A) is dated 19.09.2022 which is claimed to have been received on 20.09.2022. From the petition filed by the assessee explaining the delay it is noted that ld. Counsel for the assessee went through certain medical exigencies and therefore, could not file the appeal within the due date. Relevant supporting medical documents are also placed on record with the petition. Considering the same, the delay of 11 days is condoned and app....
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....sue. 6. Brief facts of the case are that assessee is a Trust registered u/s 12AA of the Act vide Order No. DIT(E)/8E/73/2006-07/4661-63 dated 31.10.2006. The assessee is also registered u/s 80G (5)(vi) of the I.T. Act,1961 vide M. No DIT(E)/8E/73/06-07/1955-57 dated 16.05.2016. The assessee submitted Form 10B and claimed exemption u/s 11 of the Act. The main activity of the Trust was to start and run social and scientific research centres, social welfare centres, and non-formal education and work experiences centres and to organise seminars, lectures, reading rooms and libraries in both rural and urban areas. 7. Assessee filed its return of income on 11.09.2017 reporting total income as NIL. Case of the assessee was selected for complete ....
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.... 31.12.2019, the assessment records are transferred to the proper jurisdiction of ITO, Ward-1(1), Exemption, Kolkata. 8. The relevant documents of above communication between the two ld. ITOs are reproduced herein : 9. On the strength of these documents, ld. Counsel for the assessee asserted that the assessment order is bad in law since notice u/s 143(2) of the Act was never issued by ld. AO who completed the assessment. It was initially issued by ITO, Ward-51(1), Kolkata and the assessment has been completed by ITO, Ward-1(1), Exemption, Kolkata. Also, the order passed u/s 127 of the Act is not made available to the assessee. 9.1. Ld. Counsel for the assessee placed reliance on the decision of the Coordinate Bench of ITAT, Kolkata in th....
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....on 127(1) who are of the rank of Commissioner or above. No document has been produced on the file by the Department to show that the case was transferred by the competent authority from Income Tax Officer to ACIT. The notice u/s 143(2) has been issued by ITO which was beyond his jurisdiction and the same was therefore, void ab initio. Under the circumstances, the assessment framed by ACIT, is bad in law as he did not issue any notice u/s 143(2) of the Act to assume jurisdiction to frame the assessment. The Ld. CIT(A), this respect has placed reliance on the decision of the Apex Court of the Country in the case of Hotel Blue Moon reported in 321 ITR 362 (SC) wherever the Hon'ble Supreme Court has held that issue of notice u/s 143(2) of the A....