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This appeal by Revenue has been directed against the order of the Ld. CIT(A)-XVI, New Delhi, Dated 16th March, 2012, for the A.Y. 2006-2007.

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ITA.No.3729/Del./2012 M/s. NVS Builders Pvt. Ltd., New Delhi.

2. Briefly, the facts of the case are that return of income in this case was filed by the assessee-company on 20.11.2006 declaring income at Rs.-NIL-. Thereafter, the case of the assessee was selected for scrutiny and notice under section 143(2) was issued on 23rd October, 2007. Assessment was completed under section 143(3) at an income of Rs.63 lakhs by ITO, Ward-13(1), New Delhi, on 30th December, 2008, wherein addition of Rs.63 lakhs was made under section 68 of the I.T. Act, on account of amount received by assessee from one Shri Jagmohan Sharma which was considered by the A.O. as unexplained. The assessee filed appeal before the Ld. CIT(A) which were dismissed. Thereafter, assessee filed appeal before ITAT and the Tribunal restored the matter to the file of Ld. CIT(A).

2.1. In view of these facts, the matter was taken-up for hearing. The assessee challenged the addition of Rs.63 lakhs as well as service of notice under section 143(2) beyond the period of limitation and claimed that entire assessment order is null ITA.No.3729/Del./2012 M/s. NVS Builders Pvt. Ltd., New Delhi.

and void. The assessee filed written submissions before the Ld. CIT(A) in which it was claimed that A.O. passed the order without serving mandatory first notice under section 143(2) of the I.T. Act, by the A.O. having jurisdiction over the case of the assessee. It was submitted that no notice under section 143(2) was issued and served by jurisdictional A.O. who was having jurisdiction over the case of the assessee. Therefore, assessment order is null and void.

2.2. The assessee filed return of income on 20th November, 2006 declaring NIL income with ITO, Ward-10(1), New Delhi. The assessee is regularly assessed at Delhi. The return for earlier years as well as succeeding years have been filed at Delhi with the A.O. having jurisdiction over the case of the assessee. The notice under section 143(2) could be issued by jurisdictional A.O. only within the time prescribed under the law i.e., ITO at New Delhi.

2.3. In this case, the first notice under section 143(2) dated 23rd October, 2007 was issued by ITO, Ward-1(1), ITA.No.3729/Del./2012 M/s. NVS Builders Pvt. Ltd., New Delhi.

Faridabad, who was not the A.O. of the assessee-company and have no jurisdiction over the case of the assessee. Copy of the said notice was filed. The assessee on receipt of this notice from ITO, Ward-1-(1), Faridabad, informed him that assessee- company filed return of income at Delhi. Then the ITO, Ward- 1(1), Faridabad, transferred the file to ITO, Ward-10(1), New Delhi, who was having jurisdiction over the case of the assessee. The impugned assessment order has been passed by ITO, Ward- 13(1), New Delhi, who issued the notice under section 143(2) on 28th July, 2008, which was beyond the statutory period. Therefore, he did not get any valid jurisdiction to frame the assessment against the assessee because it was issued after more than 19 months after the expiry of the statutory period. The assessee relied upon several decisions in support of its contention that when notice under section 143(2) have not been issued by the jurisdictional A.O. within the statutory period, the assessment order would be null and void. In this case, notice under section 143(2) have been issued by jurisdictional A.O. ITA.No.3729/Del./2012 M/s. NVS Builders Pvt. Ltd., New Delhi.