Notice u/s 143(2) of the Act, issued by an AO who has no jurisdiction over the assessee, is bad in law and void-ab-initio

IN THE INCOME TAX APPELLATE TRIBUNAL
 KOLKATA ‘B’ BENCH, KOLKATA

 (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member)
 ITA No. 457/Kol/2020
 Assessment Year: 2012-13

M/s. Cosmat Traders Pvt. Ltd......……...........Appellant
8, AJC Bose Road
3rd Floor
Circular Road
Kolkata – 700 017
[PAN : AABCC 0990 R]

Vs.

Income Tax Officer, Ward-(2), Kolkata........................…......Respondent

Appearances by:
Shri Miraj D. Shah, A/R, appeared on behalf of the assessee.
Smt. Ranu Biswas, Addl. CIT, D/R, appearing on behalf of the Revenue.

Date of concluding the hearing : March 31st, 2021
Date of pronouncing the order : April 21st, 2021

ORDER

Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 7, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2018, for the Assessment Year 2012-13.

2. The assessee is a company and is in the business of share transactions and investments. It has it registered office at “8, AJC Bose Road, Kolkata -700 017”. It filed its return of income for the impugned Assessment Year on 17/01/2013, declaring total income of Rs.38,220/-. Notice u/s 143(2) of the Act was issued to the assessee by the Income Tax Officer (ITO), Ward (Wd) – 6(1), Kolkata on 23/09/2013. On 03/10/2013, the assessee filed a letter objecting to the notice given u/s 143(2) of the Act, dt. 23/09/2013 by the ITO, Wd -6(1), Kolkata, on the ground that this officer does not hold jurisdiction over the assessee. Thereafter, the Commissioner of Income Tax passed an order u/s 120 of the Act, transferring the jurisdiction of the assessee to the file of Tax Recovery Officer (TRO), Range-2, Kolkata. The details of this transfer orders are at page 1 para 2 of the assessment order. Thereafter, the TRO-2, Kolkata, passed an order u/s 144 of the Act, determining the total income of the assessee at Rs. 5,02,98,220/- 

2.1. Aggrieved the assessee carried the matter in appeal. The ld. First Appellate Authority passed an ex-parte merits. He dismissed the case for non-prosecution, which is not permissible in law.

3. Aggrieved the assessee is in appeal before us.

4. The ld. Counsel for the assessee, filed an additional ground 11 of the Income-tax (Appellate Tribunal) Rules, 1973 (‘Rules’). The original grounds of appeal and the additional groud.

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