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TMI Blog2024 (10) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner assessee had also sent form 35A in physical form through Maruti courier on 18.04.2023. Thus, for all intents and purpose, it cannot be said that the petitioner had not filed the objections within 30 days as specified under the provision of Section 144C (2) (b) of the Act. AO was therefore not justified in passing the impugned assessment order dated 29.05.2023 invoking provisions of Section 144C (3) of the Act on the ground that the assessee did not file objections within the specified time as per the provisions of Section 144C (2) (b) of the Act. The impugned Assessment Order is contrary to the provision of Section 144C of the Act and is therefore liable to be quashed and set aside and at the same time, when the DRP by the impugned order dated 29.12.2023 has refrained from passing any order on variation in view of the impugned final assessment order being passed. As the final assessment order is not tenable the order of DRP is also required to be quashed and set aside. Similarly, the provisional attachment placed under Section 281B of the Act would also not survive as the same has already lived its life of 6 years and there is nothing on record to show that the same is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e immediately on receipt of such information vide e-mails dated 17.02.2023, 23.02.2023 and 27.02.2023 informed the respondent that she is not the Citizen of India and her accounts are NRI accounts. 5.3. The petitioner also gave the detailed reply and furnished all the necessary documents on the Income Tax E-portal on 20.03.2023. 5.4. It is the case of the petitioner that a draft assessment order dated 20.03.2023 was passed assessing the total income of the petitioner at Rs. 5,43,76,660/-. 5.5. It is also the case of the petitioner that on 18.04.2023, the petitioner filed objections to the draft assessment order before the DRP and before the Assessing Officer as provided in Sub-section 2 of Section 144C of the Act and the same were also uploaded on the Income Tax Portal on 18.04.2023 and was inwarded with the office of the respondent no. 1 on the same day. 5.6. However, the respondent no. 2 having changed the address to a different location, the objections in physical form were delivered by the courier on 20.04.2023 and the same could not be delivered on 20.04.2023 and intimation to that effect was also made by the petitioner with the office of the respondent no. 1-Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of the form 35A was delivered with the respondent no. 2-DRP on 20.04.2023, the respondent no. 1 could not have ignored the uploading of the appeal by the petitioner. 6.3. Reliance was also placed on the e-mail dated 18.04.2022 addressed by the consultant of the petitioner attaching the submission of the appeal in form 35A. It was also pointed out that the consultant of the petitioner also sent an e-mail before the respondent no. 1-Assessing Officer along with the copy of the appeal in form 35A. 6.4. Learned advocate Mr. Dhinal Shah also referred to the copy of the receipt of the courier service at page 127 of the paper book, to show that the petitioner had dispatched the papers on 18.04.2023 at Rajkot to be delivered at Mumbai to the respondent no. 2-DRP through its representative Ashutosh Financial Services Pvt. Ltd. It was therefore submitted that for all intent and purpose the petitioner has filed the appeal on 18.04.2023 i.e. within prescribed time limit as per provisions of Section 144C (2) (b) of the Act. 6.5. It was further submitted that the consignment of the petitioner was delivered at Mumbai on 20.04.2023 in physical form and hence at the best the appeal/ objections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax (Dispute Resolution Panel) Rules, 2009 in view of 4 (1) of the Rules, 2009. 7.6. It was therefore submitted that no interference is required to be made while exercising extraordinary jurisdiction under Article 226/ 227 of the Constitution of India in the facts of the case. 8. Considering the submissions made by learned advocates for both the sides and on perusal of the documents placed on record, it is not in dispute that the petitioner had uploaded form 35A on the portal and the e-mails were also sent to the respondents on 18.04.2023 a day earlier than the specified period of 30 days. 9. From the above provisions, the petitioner was required to file the objections within 30 days from the date of receipt of draft assessment order. Accordingly the petitioner had submitted appeals/ objections within 30 days and the respondent Assessing Officer was therefore not justified in not considering the submissions of the appeals/ objections by the petitioner on the ground that the same were not filed within the specified period of 30 days. 10. Section 144C (2) provides that on receipt of the draft order, the eligible officer shall within 30 days of the receipt by him of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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