2023 (1) TMI 1476

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..... me Tax Act, 1961 (for short "the Act"), consequent to the directions of Hon'ble Dispute Resolution Panel, Bengaluru ("learned DRP"), assessee filed this appeal. 2. At the outset, learned AR submitted that though the assessee preferred this appeal on various grounds, by way of additional grounds filed on 26/09/2022 the main plank of argument of the assessee is in respect of the legality or otherwise of the final assessment order dated 31/10/2017. According to him, such an order was passed without complying with the directions of the learned DRP issued on 12/09/2017 in violation of the mandate of Section 144C(13) of the Act, and, therefore, the same deserves to be quashed and the entire addition is liable to be deleted. He brought to our .....

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..... ddition has to be deleted. 4. Per contra, learned DR submitted that it is not settled that for passing the final assessment order in non-compliance with the directions of the learned DRP, the assessment order goes and the addition has to be deleted. He submitted that the Bangalore Bench of the Tribunal in the case of Yokogawa India Ltd. Vs ACIT in ITA(TP)A No. 1715 & 692/Bang/2016 had considered the decisions of Co-ordinate Benches rendered in - M/s. Flextronics Technologies (India) Pvt. Ltd. (supra), M/s. Software Paradigms Infotech Pvt. Ltd. (supra), M/s. Lenovo India Pvt. Ltd. (supra), M/s. Espn Star Sports Mauritius S.N C E T Companies in WP.(C) 2384/2015 &CM No. 4277/2015 (supra), M/s. July Systems & Technologies Pvt. Ltd. ( .....

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..... e oversight or due to lack of or improper understanding of the directions, the proper course is to seek the learned Assessing Officer or the superior authorities, the compliance with the order of the learned DRP, but not to quash the entire proceedings thereby nullifying the entire exercise conducted by the learned DRP. What is applicable for non-compliance with the directions of the Tribunal, if any by the learned Assessing Officer would equally be made applicable to the directions of the learned DRP. 7. With this view of the matter, we are inclined to follow the decision of the Bangalore Bench of the Tribunal in the case of Yokogawa India Ltd., (supra). In this decision, the decisions relied upon by the learned AR are considered by the C .....

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