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TMI Blog2014 (1) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... any jurisdiction and unwarranted and therefore the same is not sustainable under law - The order passed by the AO subsequent to the directions of the DRP is invalid and accordingly the same is quashed - the CIT(A) has dismissed the appeal of the assessee filed against the assessment order 25.2.2010 on the grounds that the AO has subsequently passed a order u/s 144C(13) dated 19.8.2010 which was challenged by the assessee before this Tribunal and thus no finding has been given on merits - As the order dated 19.8.2010 has already been quashed, the order of the CIT(A) set aside and the matter remitted back for deciding – Decided partly in favour of Assessee. - ITA 7129 (Mum.) of 2010 & 6003 (Mum.) of 2012 - - - Dated:- 8-8-2013 - B. RAMAKO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons filed by the assessee as withdrawn and directed the AO to complete the assessment as proposed in the draft order. In the mean time the AO passed an assessment order u/s 144C(3) dated 25.2.2010 against which the assessee filed appeal before the CIT(A). Since the AO had again passed an order dated 19.8.2009 u/s 144C(13) in pursuance to the order of the DRP, the assessee has also filed the appeal before this Tribunal against the said order. The Ld. Senior Counsel has further submitted that in view of filing the appeal against the order passed by the CIT(A), the first appeal filed by the assessee in ITA No. 7129/M/2010 becomes infructuous. He has then submitted that the CIT(A) has dismissed the appeal of the assessee on technical ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(A) because the assessee opted for normal appellate channel. The AO again passed an assessment order dated 19.8.2010 in pursuance to the directions of the DRP. Thus, we find that the Assessing Officer has passed two orders in this case one u/s 144C(3) dated 25.2.2010 and another u/s 144C(13) dated 19.8.2010. Both these orders are identical and with same demand of tax. There is no dispute about the fact that the assessee withdrew the objections filed before the DRP and expressed to exercise the option of filing an appeal before the CIT(A). Therefore, the objections filed by the assessee before the DRP against the proposed draft assessment order became oneness once the same were permitted by the DRP to withdraw after taking note of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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