IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.135/VNS/2020 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 C.O.No.04/VNS/2021 (in I.T.A. No.135/VNS/2020)

Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Assessment Year: 2017-18 Revenue by Shri Amalendu Nath Mishra, CIT (D.R.)

Assessee by None Order u/s 255(4) of the I.T. Act PER ANADEE NATH MISSHRA:A.M.

(A) In this case, there was difference of opinion between Hon'ble Judicial Member and Hon'ble Accountant Member. The Hon'ble Judicial Member referred the question of difference to Hon'ble Third Member, as under:

“1. Whether in the facts and circumstances of the case, the Varanasi, Circuit Bench of the Tribunal having no jurisdiction to hear and determine the appeal and CO arising from the impugned assessment order passed by ITO, Ward 5(2), Kolkata can go into the question of validity of the impugned orders i.e. assessment order and order of Ld. CIT(A)