2025 (9) TMI 1445

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gs were initiated originally by ITO, Ward 39(4), Delhi by issue of notice under section 143(2) of the Income-tax Act, 1961 (for short 'the Act') on 16.08.2018 along with notice u/s 142(1) dated 14.08.2019. The notices are placed on record in the form of paper book. Further he submitted that the case of the assessee was transferred from ITO, Ward 39(4) to ITO Ward 36(4) and finally the case of the assessee was transferred to ITO, Ward 36(6), Delhi who has issued notice u/s 142(1) dated 31.10.2019, 10,11,2019 and 16.12.2019 and finally passed the impugned assessment order on 21.12.2019. He further submitted that all the abovesaid notices were sent to the email id of the old Chartered Accountant who failed to participate in the assessment proc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....25 (5) TMI 282 (ITAT-DELHI). 3. Further ld. AR submitted that jurisdiction was transferred from Ward 36(4) to Ward 36(6), Delhi and AO has recorded that the transfer of case is on the basis of JCIT order u/s 120(5) of the Act. He submitted that the order passed by JCIT u/s 120(5) is no substitute to the order u/s 127 of the Act as the jurisdiction of the case is only be transferred through order u/s 127 of the Act. Even though if transfer of jurisdiction is claimed through Notifications/Directions u/s 120 of the Act in view of the observations of Hon'ble jurisdictional High Court in the case of Raj Sheela Growth Fund (P) Ltd. (supra). It is a settled law the assessment order has to be passed by the only authority having jurisdiction over....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in support of the above view: * V.P. Electronics Corporation Ltd., ITA No.79 of 2015 dated 01.03.2017 (All) * CIT vs Ramesh D Patel 362 ITR 492 (Guj) * Balaji Enterprise vs. ACIT (2021) 187 ITD 111 (Gau.) * OSL Developers (P) Ltd. vs. TO, (2021) 211 TTJ (Kol) 621 4. Other grounds on merits, no submissions were made by the ld. AR of the assessee. We also restrict to adjudicate on the jurisdictional issue. 5. On the other hand, ld. DR of the Revenue relied on the findings of the lower authorities. 6. Considered the rival submissions and material placed on record. We observe that the assessment proceedings were initiated originally by ITO, Ward 39(4), Delhi and the case of the assessee was transf....