2022 (11) TMI 1383

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....Smita Das De, Adv. For the respondent : Mr. S. M. Surana, Sr. Adv.  ORDER The Court : This appeal by the revenue filed under Section 260A of the Income Tax, 1961 (the Act, for brevity) is directed against the order dated 3rd December, 2020 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata in ITA No.1909/Kol/2017 for the assessment year 2008-09. On perusal of the subs....

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....the order passed by the Assessing Officer is without jurisdiction. Paragraph 9 of the order of the learned Tribunal reads as follows:- "9. In the light of the above discussion, let us examine the facts involved in the appellant's/assessee's case and ascertain whether the ITO, Ward-5(3), Kolkata enjoyed jurisdiction over the appellant's case so as to enable him to frame reassessment order ....

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....d-5(3), Kolkata was divested of his jurisdiction over the appellant and the jurisdiction stood transferred in favour of DCIT, Central Circle-XVII, Kolkata..." The above factual finding could not be controverted by the revenue before us in this appeal. When it is an admitted fact that the Assessing Officer, namely, the Income Tax Officer, Ward 5(III) was divested of the jurisdiction on or after ....