ITAT quashes Assessment passed by the Officer in Lack of Jurisdiction [Read Order]

The Income Tax Appellate Tribunal (ITAT) Kolkata bench quash the assessment order passed by the Assessing Officer on the ground of lack of jurisdiction.

Assessee Amiya Gopal Dutta filed income tax return of total income of Rs. 10,02,340/- on 25.03.2017.Income Tax Officer  issue notice u/s 143(2) act for scrutiny of the above assessment, the Assistant Commissioner of Income Tax  framed the assessment and passed an order  u/s 144 of the Act.Against the order assesee file an appeal before the ITAT.

Counsel for the assessee Shri Somnath Ghosh contented that the assessment passed by the Assistant Commissioner of Income Taxu/s 144 of the Act is void,ultra vires and nullity in the eyes of law. Further AR contented that Assistant Commissioner of Income Tax, Jalpaiguri which is not a metro city therefore according to the circular issued by the CBDT on 31.01.2011income is declared up to Rs. 15 Lacks, the assessment would be framed by ITO hence ACIT has no authority to issue order u/s 44 of the act.

Counsel for the department Shri Sudipto Guha, observed that  this is a procedural defect that may be cured by  the authorities below and also by referring sec 292BB of the act DR content that assesse did not raised the issue either in the assessment proceedings  or appellant proceedings.

After considering the contention of the both side, the ITAT bench quash the

assessment order passed by the PCIT on the ground of lack of jurisdiction and observed that  “in the case of non-corporate assessee in non-metro cities, the ITR filed upto Rs. 15 lacs has to be assessed by ITO and therefore in the instant case the assessment is framed in violation of above instruction by the Board”.

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