9911796707
TMI Blog2024 (3) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C that it had filed objection by way of an email - AO unaware of Petitioner having filed objection before the DRP after expiry of prescribed period of 30 days proceeded to pass the assessment order - HELD THAT:- Since Petitioner had already file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Akshita Bhandari. For the Respondents-Revenue : Mr. P. A. Narayanan. ORAL JUDGMENT: (PER K.R. SHRIRAM, J.) 1. Rule. Rule made returnable forthwith. By consent of parties, taken up for final hearing. 2. Petitioner is impugning the assessment order dated 21st November 2023 passed by Respondent No. 1 under Section 143(3) read with Section 144C(3) read with 144B of the Income Tax act, 1961 ( the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the DRP to the AO, due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of Section 144C of the Act that it had filed objection by way of an email dated 23rd October 2023. The AO unaware of Petitioner having filed objection before the DRP after expiry of prescribed period of 30 days proceeded to pass the assessment order dated 21s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27th October 2021 (unreported). We shall also observe that the AO cannot be faulted for passing the impugned order. At the same time, the AO will also have the benefits of considering the views of the DRP while passing a fresh assessment order. 6. The undertaking of Mr. Savla on behalf of Petitioner to withdraw within two weeks from today the appeal filed before the Commissioner of Income Tax (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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