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TMI Blog2024 (2) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... he objection to the draft assessment order was to be filed before the Dispute Resolution Panel as well as the assessing authority, presuming that the petitioner must have known that the objection was required to be filed before the assessing authority is a very high expectation by the assessing authority from the assessee. The objection to the draft assessment order was filed before the Dispute Resolution Panel, and the said objection must be available on the web portal and, therefore, the assessing authority recording that no objection was filed to the draft assessment order is incorrect. The assessing authority has proceeded in a highly technical manner. The Dispute Resolution Panel has already considered the objections and given direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment year 2014-15. The note along with the draft assessment order would read as under; Note : Since the assessee is a non-resident, as per the provisions of Section 144C of the Income Tax Act, 1961, this draft assessment order is passed and is sent to the assessee for filing objections, if any, before the Dispute Resolution Panel within 30 days form the receipt of this draft assessment order or accepting the adjustment(s) proposed by this draft assessment order. If either of these procedures is not complied with, it would be deemed as acceptance and the draft assessment order would become final and necessary order would be passed. 3. The petitioner filed objection to the draft assessment order on 18.04.2022, well within the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese are the online proceedings, and the objection filed by the petitioner to the draft assessment order was also available on the web portal. Therefore, the finding of the assessment authority that no objection was filed to the draft assessment order is palpably incorrect and against the law. 6. Mr. Keerthivas Giri, learned Standing Counsel for the Income Tax Department, on the other hand submits that Section 144C(2) mandates an assessee to file objection to the draft assessment order before the Dispute Resolution Panel as well as the assessing authority. It is therefore submitted that even if it was not mentioned in the notice to file objection before the assessing authority as well, it was incumbent on the petitioner/assessee to have f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory appeal, the petitioner has approached this Court under Article 226 of the Constitution of India. This writ petition is not even otherwise maintainable and liable to be dismissed on the ground of availability of alternative remedy. 9. In view of the facts set out, I am of the considered view that the impugned assessment order wherein the assessing authority had observed that no objection to the draft assessment order was filed by the assessing authority is palpably wrong. The assessment order gets vitiated for incorrect findings. I, therefore, set aside the assessment order and remand the matter back to the assessing authority to consider the direction issued by the Dispute Resolution Panel in Exhibit P-4 and pass a fresh assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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