Income Tax Appellate Tribunal - Ranchi
Mohammad Sami Akhtar, Korba, ... vs Acit,Circle-1(1),, Hazaribag on 15 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
RANCHI BENCH "SMC", RANCHI
BEFORE SH. S.S.GODARA, JUDICIAL MEMBER
ITA No.249/RAN/2018
[Assessment Year: 2010-11]
Mohammad Sami Akhtar, vs ACIT,
Sri Vinay Kumar Jalan, Circle-1(1),
M/s.O.P.Jalan & Associates Hazaribagh.
Consultants LLP, 48 Cart Sarai
Road, Upper Bazar,
Ranchi-Jharkhand-834001.
PAN-AAVPR7036A
(Appellant) (Respondent)
Appellant by Sh. Vinay Ku. Jalan, CA
Respondent by Sh. P.K.Mondal, JCIT
Date of Hearing 10.01.2019
Date of Pronouncement 15.03.2019
ORDER
PER SH. S.S.GODARA, JUDICIAL MEMBER
This assessee's appeal for AY 2010-11 arises against the order dated 10.05.2018 passed by the CIT(A), Hazaribagh in Appeal No.10378/HZB/2017-18 in proceedings u/s 147/143(3) of the Income tax Act, 1961 (in short "the Act").
Heard both the parties. Case file perused.
2. The assessee's sole substantive ground challenges the validity o impugned re-assessment on the ground that it is ITO, Ward-3(3), Noida who had issued notice dated 31.03.2017 u/s 148 of the Act whereas he is admittedly assessed at Hazaribagh for very many assessment years. The said Assessment Officer at Noida was himself very fair in transferring the assessment to Hazaribagh only. All these facts sufficiently indicates that notice in issue had not been issued by the Assessing Officer having territorial jurisdiction. I therefore quash the impugned re- assessment on this count alone.
ITA No.249/RAN/2018
[Assessment Year: 2010-11]
3. This assessee's appeal is allowed.
Order pronounced in the open court on 15.03.2019.
Sd/-
(S.S.GODARA) JUDICIAL MEMBER Date:- 15.03.2019 *Amit Kumar* Copy forwarded to:
1. Appellant- Mohammad Sami Akhtar, Sri Vinay Kumar Jalan, M/s.O.P.Jalan & Associates Consultants LLP, 48 Cart Sarai Road, Upper Bazar, Ranchi-Jharkhand-834001.
2. Respondent- ACIT, Circle-1(1), Hazaribagh.
3. CIT-Ranchi
4. CIT(Appeals)-Ranchi
5. DR: ITAT-Ranchi Benches Sr.P.S./H.O.O ITAT, Ranchi Page | 2