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TMI Blog2018 (11) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute Resolution Panel (DRP). In the present case, the Assessing Officer has directly passed the final assessment order usurping assessee s valuable right to file objections before the DRP against the draft assessment order. As in the case of International Air Transport Association Vs. DCIT [ 2016 (2) TMI 897 - BOMBAY HIGH COURT] has held that the final assessment order passed without draft assessment order is without jurisdiction. In view of the settled legal position we do not find any infirmity in the order of Commissioner of Income Tax (Appeals) in quashing the assessment order dated 28-03-2013 passed u/s. 143(3) r.w.s. 144C of the Act. Accordingly, the impugned order is upheld and the appeal of the Revenue is dismissed being devoid of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) following the decision of Hon‟ble Bombay High Court in the case of International Air Transport Association Vs. DCIT reported as 241 Taxman 249 held that the final assessment order passed without passing the draft assessment order is without jurisdiction. Against the findings of Commissioner of Income Tax (Appeals), the Revenue is in appeal before the Tribunal by raising following grounds : "1. The Id. CIT (A) has erred both on facts and in law in not applying the mandatory provisions of section 144C(1) of the IT Act 1961 which specifically mandates the AO to pass draft assessment order "in the first instance" in which the AO by mistake appended the notice of demand u/s 156 and penalty notice u/s 274 r.w.s. 271(1)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Section 144C(1) has passed the final assessment order dated 28-03-2013 without passing the draft assessment order. The ld. AR submitted that the Pune Bench of the Tribunal in the case of Dy. Commissioner of Income Tax Vs. M/s. Rehau Polymers Pvt. Ltd. in ITA No. 566/PUN/2015 for assessment year 2010-11 decided on 14-06-2017 has held that final assessment order passed by the Assessing Officer without passing the draft assessment order is bad in law. The ld. AR vehemently supported the order of Commissioner of Income Tax (Appeals) and prayed for dismissing the appeal of Revenue. 4. On the other hand Shri Sudhendu Das representing the Department submitted that the Assessing Officer has passed draft assessment order dated 30-04-2013 u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the Assessing Officer has directly passed the final assessment order usurping assessee‟s valuable right to file objections before the DRP against the draft assessment order. The Hon‟ble Bombay High Court in the case of International Air Transport Association Vs. DCIT (supra) has held that the final assessment order passed without draft assessment order is without jurisdiction. The Hon‟ble Bombay High Court in recent decisions Pr. Commissioner of Income Tax Vs. Andrew Telecommunications (P.) Ltd. reported as 96 taxmann.com 613 and Dimension Data Asia Pacific PTE Ltd. Vs. Dy. Commissioner of Income Tax reported as 257 Taxman 442 has reiterated that final assessment order passed u/s. 144C(13) r.w.s. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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