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Judgment
This assessee’s appeal for Assessment Year 2017 -18, arises against the JCIT(A), Kochi dated 23.12.2025, passed in case No.: ITBA/APL/S/250/2025-26/1084020405(1), in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case file perused.
It emerges during the course of hearing , there arises the first and foremost legal issue of Assessing Officer’s territorial jurisdiction itself in the assessee case. This is for the precise reason that the assessee’s regular assessment jurisdiction on al l along; going by his income tax return(s) filed at least since AY 2015-16 onwards compiled in pages 6 to 32 of the paper book, lies with the ITO, Ward-5, Rohtak whereas, the Assessing Officer who has framed the assessment in his case is ITO, Ward -72(5), Delhi. The Revenue fails to offer any clarification as to whether that the assessee’s assessment jurisdiction has ever undergone any transfer u/s 127 of the Act or not till date.
This being the clinching fact, I am of the considered view that Learned Assessing Officer at Delhi has erred in law and facts in framing the impugned assessment in assessee’s case. The same stands quashed in very terms therefore.
All other pleadings between the parties on merits stands rendered academic.
This assessee’s appeal is allowed.