TaxTMI 
TaxTMI 
2025 (2) TMI 1595
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.... u/s 143(3) r.w. Section 143(3A) and 143(3B) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide his order dated 26/02/2021. 2. At the outset, the Ld. Counsel for the Assessee drew our attention to the Ground No. 1 & 2 raised regarding assumption of jurisdiction by the A.O. for framing of assessment under Section143(3) of the Act. The relevant Ground No. 1 & 2 reads as under:- "1. That the orders passed by Ld. AO u/s 143(3) of the Act as well as appellate order passed by Ld. CIT(A) are bad in law and are passed in contravention of prevailing law as well as facts of the case, therefore liable to be annulled. 2. That the assessment order dated 26/02/2021 passed by Ld. FAO, National e-Assessment Centre ....
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....21 onwards, Jurisdiction over the case of the Assessee was with central charge, the assessment order framed by National E-Assessment Centre, NFAC is bad in law and accordingly it needs to be quashed. The Ld. Counsel also relied on the order u/s 119 dated 13/08/2020, wherein CBDT vide F. No. 187/3/2020-ITA-1 has categorically issued order that of assessments assigned to central charge and assigned to International Tax Charge cannot be passed by the Faceless Assessing Officer. He drew our attention to the relevance CBDT Order and the same reads as under:- "Subject Order under section 119 of the Income-tax Act, 1961 With the launch of various e-governance initiatives, Income-tax Department is moving toward total comp....
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....ral Circle, in accordance with law by way of the impugned orders passed under Section 127 of the Act, the assessment framed by National e-Assessment is without jurisdiction. The Ld. Counsel for the Assessee particularly drew our attention to para 48 to 58 which are reads as under: "S.O. 2756(E).-In pursuance of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act), the Central Board of Direct Taxes hereby directs that the Income-tax Authorities of the National e- Assessment Centre (hereinafter referred to as the NeAC) specified in Column (2) of the Schedule below, having its headquarters at the place mentioned in column (3) of the said....
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.... pending before the National e-Assessment Centre) to the Assessing Officer having jurisdiction over such case, as the scope of power and functions of National e- Assessment Centre is limited to facilitating the conduct of E-assessment. 52. Consequently, this Court is of the view that the two Notifications dated 12th September, 2019 enlarge and supplement the power of transfer by authorising the National e-Assessment Centre to transfer at any stage of assessment the case of the assessee to the Assessing Officer having jurisdiction over such case i.e., from Faceless Assessing Officer to Jurisdictional Assessing Officer (an Assessing Officer always having concurrent jurisdiction). 53. To the same effect are the Notifications ....
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....se' of an assessee is transferred by Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner from one Assessing Officer under one Commissioner to another Assessing Officer under another Commissioner i.e. to another Assessing Officer not holding concurrent jurisdiction over the assessee. 55. Consequently, even in case of assessee wherein the assessment proceeding is pending before the National e- Assessment Centre, it does not have the power either under E-assessment or Faceless Assessment Scheme to transfer the case from Jurisdictional Assessing Officer to Central Circle, as its power and functions are limited to facilitation of E-assessment/....
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.... a different Principal Commissioner of Income-tax who are not exercising concurrent jurisdiction over the case." 6. When these facts were confronted to Ld. Sr. Ld. Departmental Representative, he could not controvert the above facts. 7. We have heard both the parties and perused the material available on record. We noted that admittedly the Assessee's Jurisdiction was transferred under Section 127(3) by the PCIT, 4, New Delhi vide order dated 22/02/2021. The Assessee's case was transferred to Central Circle-6, New Delhi w.e.f 22/02/2021 as the order clearly mentions that this order will take with immediate effects. The A.O. of NFAC passed assessment order vide order dated 26/02/2021. In the given facts and circumstances of the case an....