2026 (2) TMI 763

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....he assessee submits that the failure to raise the following grounds was purely due to inadvertence. The ld.AR for the assessee further submits that these grounds are jurisdictional in nature and goes to the roots of the matter and further, facts relating to said additional grounds are very much available on record before the Assessing Office. Therefore, she pleaded that in light of decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs CIT [1998] 229 ITR 383, additional grounds filed by the assessee may be admitted. The ld.AR for the assessee further submits that this omission is not intentional and craves the leave of this Tribunal to admit the following additional grounds: 1.1 For that the order p....

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....d 2 Tiruvannamalai 10.03.2018 2 Show cause notice regarding cash deposit pursuant to Notice u/s.142(1) for AY 2017-18 dated 10.03.2018 Ward 2 Vellore 20.07.2019 3 Original Return for AY 2017-18 filed ITO, Ward 2 Vellore 26.08.2019 4 Assessment Order u/s.144 Ward 2 Tiruvannamalai 08.12.2019 5 Rectification Order u/s.154 r.w.s 144 Ward 2 Vellore 21.07.2020 6. With respect to notice u/s.148 dated 28.03.2018 for AY 2011-12, the transfer memo as on 15.05.2018 says "Jurisdiction vests with ITO Ward-2, Vellore". 7. The address of the assessee throughout all proceedings are as under: "OLD NO.12 NVVE NO.6 ABDUL WAHAB SAHIB STREET, MELVISHARAM WALAJA, VELLORE 632509, TAMILNADU, India" ....

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....) Ltd. vs. Income-tax Officer [2024] 165 taxmann.com 182 (Delhi)/[2024] 466 ITR 26 (Delhi)[08- 05-2024] at paras 16, 19, 22, 25; * [1972] 83 ITR 130 (MP) Sagarmal Spinning & Weaving Mills Ltd. v. Central Board of Direct Taxes; * M/s Aman Holdings Pvt. Ltd. Vs PCIT ITA No.660/Del/2021 dated 23.07.2025 at paras 13 & 14 Page 14-15. 9. Per contra, ld.DR for the revenue submitted that there are no jurisdictional errors and assessee participated in the entire proceedings. 10. We have carefully considered the rival submissions, perused the material available on record and examined the legal position. The additional grounds raised by the assessee challenge the very jurisdiction of the Assessing Officer who passed the impugne....

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....tion of law that an order passed by a non-jurisdictional Assessing Officer is void ab initio. Jurisdiction cannot be conferred by consent, acquiescence, or participation of the assessee. Reliance in this regard can be safely placed on the decisions of the Hon'ble Supreme Court in Bidi Supply Co. vs. Union of India (29 ITR 717), Ajantha Industries vs. CBDT (102 ITR 281), and Noorul Islam Educational Trust vs. CIT (388 ITR 489), as well as the decisions of various High Courts and Coordinate Benches relied upon by the assessee, including Mega Corporation Ltd. (Delhi ITAT) and Nagindas Kasturchand and Bros. (Gujarat High Court). 15. Recently, the Hon'ble Supreme Court in the case of "The State Of West Bengal vs Jai Hind P.Ltd" [CIVIL APPEAL ....