Detailed Case Analysis: ITA 1242/DEL/2020
Date of Order: November 10, 2022
Appellant: ITO Ward-2(2), Noida
Respondent: Mukesh Kumar Sharma, Noida
Background
This case involves a legal dispute between the Income Tax Officer (ITO) Ward-2(2), Noida, and Mukesh Kumar Sharma from Noida, centered around the assessment year 2010-11. The primary issue at hand is the jurisdictional defect, as the revenue questioned the authority of CIT(A)-1, Noida, who passed the order after his retirement.
The case was filed by ITO Ward-2(2) on June 18, 2020, and the final order was pronounced by the tribunal on November 10, 2022.
Judicial Members
The case was heard by:
- Accountant Member: N.K. Billaiya
- Judicial Member: Kul Bharat
Case Details
The appellant, represented by Sh. Sanjai Kumar Yadav (Addl. CIT) and Ms. Niharika Kucchal (Advocate on behalf of standing Counsel Shri Zoheb Hussain), argued against the jurisdictional validity of the order passed by CIT(A)-1, Noida. Mukesh Kumar Sharma, the respondent, did not appear.
Key Points of the Judgment
The tribunal’s order highlighted the following key points:
- The revenue challenged the jurisdiction of its own CIT(A), which cannot be disregarded lightly.
- Given that the order was passed by CIT(A)-1 after retirement, there was a clear jurisdictional defect.
- In the interest of justice and fair play, the tribunal deemed it appropriate to restore the appeal to the files of the CIT(A) with proper jurisdiction over the assessee.
Conclusion
The tribunal restored the appeal back to the files of the CIT(A) having proper jurisdiction. The appeal was allowed for statistical purposes, ensuring a fair opportunity for the assessee to be heard.
The decision was announced in the open court on November 10, 2022, by the judicial and accountant members of the tribunal.
Implications
This case underscores the importance of proper jurisdiction in tax assessment appeals. It highlights procedural aspects that must be adhered to by tax authorities to ensure that justice is served effectively and fairly.