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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
SHRI CHALLA NAGENDRA PRASAD, J, SHRI S RIFAUR RAHMAN, ACJ
Assessee – Appellant
Versus
Revenue – Respondent
| Table of Content |
|---|
| 1. non-existence of entity affects jurisdiction. (Para 1 , 2 , 3) |
| 2. arguments against assessment validity. (Para 4 , 5 , 6 , 7 , 8) |
| 3. court's critical view on jurisdictional notices. (Para 9) |
| 4. assessment orders on non-existent entities are void. (Para 10) |
| 5. quashing of assessments across multiple years. (Para 11 , 12) |
ORDER
These appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals), Gurgaon for the assessment years 2008-09, 2010-11, 2011-12 & 2013-14. In all these appeals the assessee challenged the order of the Ld. CIT(Appeals) in confirming the action of the Assessing Officer in assuming the jurisdiction and issue of notice u/s 153A of the Act and the consequent assessment proceedings as bad in law and void ab initio when the entity in whose name notice u/s 153A was issued and assessment is framed did not exist. The assessee also challenged the order of the Ld. CIT(Appeals) on merits of the additions/disallowances made. Grounds of appeals are as under:
Grounds of ITA No.7430/D/2019, AY 2008-09:
1) “That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of the Ld.
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