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TMI Blog2018 (9) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... dings including the present impugned order. Since this Court finds that it is for the Tribunal to clarify the above position, without expressing any view on the merits of the contention raised by both parties in respect of the status of the assessment order passed on 21.01.2016, these writ petitions are disposed of, by granting liberty to the petitioner to file a statutory appeal against the impugned order dated 31.12.2017 before the Income Tax Appellate Tribunal, within a period of four weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Tribunal shall consider the same and pass orders on its own merits and in accordance with law, uninfluenced by any of the observations made in these writ petitions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed in the income of the Assessee, a draft assessment order was passed on 31.03.2015. The petitioner filed objection before the Dispute Resolution Panel against the said draft assessment order. The Dispute Resolution Panel issued certain directions on 28.12.2015. Consequently, the assessment order was passed by the respondent in terms of Section 143(3) of the IT Act on 21.01.2016 and the income of the petitioner was assessed to be ₹ 1,85,13,549/-. The petitioner challenged the assessment order before the Income Tax Appellate Tribunal. By order dated 29.07.2016, the Tribunal remitted the issues back to the Dispute Resolution Panel to pass a speaking order on the disputed issues. Consequently, the Dispute Resolution Panel issued fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the petitioner, in the absence of any assessment order, the present impugned proceedings, cannot withstand the scrutiny of law, when the Tribunal has already set aside the original assessment order dated 21.01.2016. 5. On the other hand, the learned Senior Standing Counsel appearing for the respondent submitted that the Tribunal has not set aside the original order of assessment and on the other hand, it has only remitted the issues back to the Dispute Resolution Panel for passing a speaking order on the disputed issues. Therefore, she contended that the original order of assessment dated 21.01.2016 stands as it is and therefore, in view of the subsequent order passed by the Dispute Resolution Panel on 28.12.2017, giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment order dated 21.01.2016, would certainly have a bearing on further proceedings including the present impugned order. Since this Court finds that it is for the Tribunal to clarify the above position, without expressing any view on the merits of the contention raised by both parties in respect of the status of the assessment order passed on 21.01.2016, these writ petitions are disposed of, by granting liberty to the petitioner to file a statutory appeal against the impugned order dated 31.12.2017 before the Income Tax Appellate Tribunal, within a period of four weeks from the date of receipt of a copy of this order. If any such appeal is filed, the Tribunal shall consider the same and pass orders on its own merits and in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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