TaxTMI 
TaxTMI 
2025 (4) TMI 940
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....atus of HUF ITA No. 43/Pat/2015 for the AY: 1997-1998 relating to appeal against order u/s. 143(3) ITA No. 44/Pat/2016 for the AY: 1995-1996 - do - ITA No. 45/Pat/2016 for the AY: 1996-1997 - do - ITA No. 46/Pat/2016 for the AY: 1998-1999 - do - ITA No. 47/Pat/2016 for the AY: 1999-2000- do - In the status of Individual ITA No. 39/Pat/2015 for the AY: 1991-1992 relating to appeal against order u/s. 143(3) ITA No. 40/Pat/2015 for the AY: 1992-1993 - do - ITA No. 41/Pat/2015 for the AY: 1994-1995- do - ITA No. 42/Pat/2015 for the AY: 1997-1998 - do - ITA No. 48/Pat/2016 for the AY: 1998-1999 - do - ITA No. 49/Pat/2016 for the AY: 1999-2000- do - Penalty appeal in the status of Individual ITA No. 44/Pat/2015 for the AY: 1991-1992 relating to appeal against order u/s. 271(1)(c) ITA No. 46/Pat/2015 for the AY: 1992-1993 - do - ITA No. 47/Pat/2015 for the AY: 1994-1995 - do - ITA NO. 48/Pat/2015 for the AY: 1997-1998 - do - When both the status are different the PAN are also different. The PAN of individual capacity is AECPP8298....
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....g into the facts of the case. 7. The ld. DR stated that the issue had been adequately dealt with in para no.14 of the Tribunal's order passed in ITA Nos.39 to 42/Pat/2015 dated 26.07.19 wherein the detailed findings were given as under: 14. This issue has been dealt with in assessee's own case for the assessment years 1998-99 & 1999-2000 in ITA Nos.48 &49/Pat/2015 vide our order of even date. The relevant observations are as under: "4. Ground No.2 is common to both the appeals that the CIT(A) ought to have accepted the fact that the conditions of section 127(1) was not followed by the department, so any order passed without proper jurisdiction is void ab-initio and have no legal effect. 5. Ld A.R. of the assessee submitted that no order has been passed u/s. 127 of the Income Tax Act for transfer and centralisation of these relevant appeals and said approval is mandatory to be followed. Ld A.R. vehemently pointed out that without following procedure and conditions laid down in Section 127(1) of the Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal e....
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....he Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal effect against the assessee. Therefore, assessment orders may kindly be quashed only on this sole legal reason. 6. Replying to above, ld D.R. submitted a copy of the order dated 15.7.1999 passed u/s. 127 of the Act, wherein, cases of 79 assessee's/entities have been transferred for the purpose of coordinated and consolidated investigation and assessment, copy of which was also provided to the assessee's representative before the Bench. 7. On being asked by the Bench, ld A.R., in all fairness, submitted that till date, the assessee has no information regarding this order passed u/s. 127 of the Act dated 15.7.1999. Therefore, this legal ground is raised and agitated by the assessee. 8. On careful consideration of the rival submissions, we are satisfied that the department has complied with the mandatory conditions and procedures laid down in section 127(1) of the Act for centralising and transferring the case for the purpose of coordinated and consolidated investigation and assessment. Therefore, this....
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.... hearing both the sides and perusing the materials available on record and the orders of authorities below, we find that ground no.2 taken by the assessee has already been decided in the case of assessee in ITA Nos.48 &49/Pat/2015 vide our order of even date. The relevant observations are as under: "4. Ground No.2 is common to both the appeals that the CIT(A) ought to have accepted the fact that the conditions of section 127(1) was not followed by the department, so any order passed without proper jurisdiction is void ab-initio and have no legal effect. 5. Ld A.R. of the assessee submitted that no order has been passed u/s. 127 of the Income Tax Act for transfer and centralisation of these relevant appeals and said approval is mandatory to be followed. Ld A.R. vehemently pointed out that without following procedure and conditions laid down in Section 127(1) of the Act, the impugned assessment orders are to be considered as passed without having proper jurisdiction and thus, same are void ab-initio having no legal effect against the assessee. Therefore, assessment orders may kindly be quashed only on this sole legal reason. 6. Replying to above, ld D.R. su....