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28. TS-559-ITAT-2025 (Delhi)
Navita Gupta vs. ITO
A.Y.: 2017-18
Date of Order : 30.04.2025
Sections: 127, 143(2), 143(3)
Assessment order framed by the ITO u/s 143(3) of the Act, without an order under section 127 conferring jurisdiction on him, is bad in law and needs to be quashed.
FACTS
The assessee preferred an appeal against the order of CIT(A) confirming the addition made under section 69 r.w.s. 115BBE of the Act.
In the course of appellate proceedings before the Tribunal, it was mentioned that the notice under section 143(2) of the Act, for assessment, was issued by ITO, Ward 38(2), New Delhi; whereas the assessment order was passed by ITO Ward 5(2)(3), Noida. The assessment order was passed by the ITO at Noida without there being a transfer order under section 127 of the Act for shifting of jurisdiction from the ITO at Delhi to the ITO at Noida. It was submitted that since the assessment is framed by ITO Ward 5(2)(3), Noida on the basis of notice issued u/s 143(2) of the Act by ITO Ward 38(2), New Delhi, the assessment order pass
