Relying on the decision of the Hon’ble Supreme Court in the case of United Commercial Bank Ltd. v. Workman 1951 SCR 380, Kanwar Singh Saini v. High Court of Delhi 2012 (4))SCC 307, 2011 (10) SCALE 725 and Fatma Bibi Ahmed Patel (2008) 6 SCC 789], the Hon’ble Tribunal remanded the matter back to the file of the respective CIT(A)s holding that impugned orders suffered from jurisdictional defect which is not curable having been passed by the ld. CIT(A) after his compulsory retirement, when he was functus officio, which also included orders passed in case of assessees not covered under his jurisdiction are not sustainable in the eyes of law, hence, nullities. Orders set aside to the files of the respective Jurisdictional CIT(A) to decide afresh in accordance with law. (AY. 2009-10, 2010-11,2015-2016)
ACIT v. Globus Construction Pvt. Ltd. (2021) 213 TTJ 101 / 204 DTR 249 (Delhi)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Orders passed by CIT(A) after compulsory retirement as well as in case of assessee not covered within his jurisdiction are illegal, bad in law and non-est since it issue goes to the root of the matter-Orders set aside to the files of the respective Jurisdictional CIT(A) to decide afresh in accordance with law. [S. 120]