Case Number: ITA 1444/DEL/2020
Appellant: ITO Ward-1(4), Noida
Respondent: Gapumkhai Grinder Muivah through legal heir Raireiwung Muivah, Noida
Assessment Year: 2004-05
Case Filed On: 2020-07-28
Order Type: Final Tribunal Order
Date of Order: 2022-11-21
Date of Pronouncement: 2022-11-21
The Income Tax Appellate Tribunal (ITAT) Delhi Bench “B” heard the appeal filed by the Income Tax Officer (ITO) Ward-1(4), Noida, against Gapumkhai Grinder Muivah, represented by his legal heir Raireiwung Muivah, for the assessment year 2004-05. The appeal was preferred against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)]-I, Noida, dated 31.12.2018, arising from the assessment orders dated 29.02.2016, passed under Section 143(3) read with Section 254 of the Income Tax Act, 1961.
The grounds of appeal raised by the Revenue included multiple issues regarding the jurisdiction and validity of the CIT(A)’s orders. The Revenue contended that the orders passed by CIT(A) were without jurisdiction and highlighted various procedural and administrative lapses, including the retirement and subsequent actions of the CIT(A).
The Revenue’s main argument centered around the assertion that the CIT(A), Mr. S.K. Srivastava, had been compulsorily retired on 11.06.2019, and any functions discharged by him after this date were without jurisdiction. They further argued that many of the orders claimed to have been passed in December 2018 were actually finalized and uploaded after his retirement.
The ITAT, after reviewing the submissions and facts, found merit in the Revenue’s claims. They noted that the order passed by the CIT(A) was a nullity due to the jurisdictional defects and procedural lapses. The Tribunal emphasized that any order passed without proper jurisdiction is void and cannot be sustained.
The Tribunal concluded that the orders passed by the CIT(A) were without jurisdiction and thus needed to be set aside. They directed that the matter be remitted back to the CIT(A) for fresh adjudication in accordance with the law. Both appeals, ITA No. 1444/DEL/2020 and ITA No. 1445/DEL/2020, were decided on similar grounds.
The order was pronounced in the open court on 21.11.2022, and the appeals were allowed ex-parte, with instructions for the CIT(A) to conduct a fresh adjudication.
This case highlights the importance of jurisdictional authority and procedural compliance in tax adjudications. The ITAT’s decision to set aside the orders passed without jurisdiction underscores the need for adherence to proper legal processes to ensure the validity and fairness of tax assessments and appeals.
ITA 1444/DEL/2020: ITO vs. Gapumkhai Grinder Muivah – Tax Appeal Dismissed Due to Jurisdiction Issue
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform