9911796707
TMI Blog2024 (9) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... AO was truthful, he would have annexed snap shot of the ITBA portal of 23rd September 2023 to the affidavit in reply but he has chosen not to do so. In fact, the AO has not even annexed the order sheet. Therefore, we have no hesitation in drawing adverse inference against respondent and observe that respondent is being economical with truth. We will accept petitioner s submission that the draft assessment order was served upon petitioner on 23rd September 2023. The 30 days period provided to file objections u/s 144C(2) would have expired on 22nd October 2023. Since no communication from petitioner having filed the objections with DRP was sent to the AO the last date for passing final assessment order u/s 144C(3)(b) r.w.s.144C(4)(b) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner received another E-mail forwarding the same draft assessment order dated 23rd September 2023. Again petitioner did not reply. Therefore, the Assessing Officer (A.O.) proceeded to pass the assessment order dated 27th December 2023 under Section 143(3) read with Section 144C(3) read with Section 144B of the Act. 5. It is petitioner s case that the assessment order is barred by limitation. Mr. Gandhi submitted that petitioner being eligible assessee in terms of Section 144C of the Act was issued a draft assessment order on 23rd September 2023 which was received by petitioner on the same day. In accordance with the provisions of Section 144C(2) of the Act, petitioner had option of filing objections before the Dispute Resolution Panel (DRP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een annexed to the affidavit in reply. But as regards to petitioner s averment in Paragraph No.3.5 of the petition that draft assessment order was received by petitioner on 23rd September 2023, the affidavit in reply is totally silent. There is not even a denial. To the petition a copy of the E- mail dated 23rd September 2023 is also annexed. If the A.O. was truthful, he would have annexed snap shot of the ITBA portal of 23rd September 2023 to the affidavit in reply but he has chosen not to do so. In fact, the A.O. has not even annexed the order sheet. Therefore, we have no hesitation in drawing adverse inference against respondent and observe that respondent is being economical with truth. 7. In the circumstances, we will accept petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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