Section 127 :When Transfer of case to new jurisdiction is held as Invalid

Order passed by AO to transfer case to new jurisdiction was invalid as it was made without an order of CIT

[2015] 57 taxmann.com 164 (Delhi - Trib.)

IN THE ITAT DELHI BENCH 'D'

KIE Infrastructures & Projects (P.) Ltd.

v.

Income-tax Officer, Ward-5 (3), New Delhi

Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases (Conditions precedent) - Assessment year 2008-09 - Assessee-company filed its return through e-filing - On basis of PAN allotted to assessee, Assessing Officer Ward 4, Agra assumed jurisdiction and issued notice under section 143(2) - In Form 49A, assessee filled up office address at New Delhi where registered office of assessee was situated - Even though in assessee's case Assessing Officer at ward 4 Agra and Assessing Officer at ward 5 New Delhi were under jurisdiction of different CCIT as well as different Commissioners, Assessing Officer at ward 4 Agra himself transferred assessee's case to jurisdiction of Assessing Officer, ward 5, New Delhi - Whether since there was no transfer order passed by Chief Commissioner or Commissioner, it was a case of violation of provisions of section 127 and, therefore, impugned assessment order passed by Assessing Officer, ward 5 New Delhi was to be regarded as invalid and void ab initio - Held, yes [Para 14] [In favour of assessee]