9911796707
TMI Blog2024 (12) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... information with the AO, if an objection has been filed and is pending before the DRP, the Assessment Order passed in ignorance of the said objections, is required to be set-aside. The present petition is allowed. The impugned Final Assessment Order passed by the AO in respect of AY 2022-23 is set-aside. - HON'BLE THE ACTING CHIEF JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE TUSHAR RAO GEDELA For the Petitioner Through: Dr. Shashwat Bajpai, Advocate. For the Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Mr. Abhishek Anand, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner, Jackson Square Aviation Ireland Limited (hereafter Assessee), has filed the present petition, inter alia , impugning the Final Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere pending before the DRP, the AO passed the impugned Final Assessment Order dated 20.05.2024 re-computing the income of the Assessee at Rs. 499,99,19,251/- on being satisfied that the Assessee had underreported its income. According to the Assessee, the AO had no jurisdiction to pass the impugned Final Assessment Order dated 20.05.2024 keeping in view the pendency of the objections before the DRP. The Assessee contends that the AO could not have extinguished the right of the Assessee to get its objections disposed of by the DRP by passing the impugned Final Assessment Order. The Assessee also contends that no real time alert was sent to its registered e-mail Id. 5. The Assessee relies upon the judgments of this Court in Fiberhome India Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. He contends that the lack of information of the pendency of the objections before the DRP cannot be a sustainable objection in view of the ratio laid down by the aforesaid judgments. 8. After hearing the arguments, this Court is of the opinion that it is not necessary to examine this controversy as it is an admitted position that, notwithstanding the lack of information with the AO, if an objection has been filed and is pending before the DRP, the Assessment Order passed in ignorance of the said objections, is required to be set-aside. 9. In view of the above, the present petition is allowed. The impugned Final Assessment Order dated 20.05.2024 passed by the AO in respect of AY 2022-23 is set-aside. 10. The petition is accordingly disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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