2015 (1) TMI 309

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.... 2. However, the assessee has raised as many as nine grounds in this appeal but ld. AR submitted that the assessee has raised several arguable and substantial objections to the draft assessment order dated 30.11.2009 but the objections of the assessee company were not dealt with by the DRP in a proper manner. Ld. AR further contended that the DRP has passed a very cryptic order without properly adjudicating all the objections in regard to fact and law raised by the assessee against the draft assessment order. Ld. AR placed reliance on the decision of Hon'ble High Court of Gujarat in the case of AIA Engg. Ltd. Vs Dispute Resolution Panel & Others (2011) 240 CTR 287 and submitted that the objections of DRP against the AO's draft order vis-a....

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.... Ltd. vs Dispute Resolution Panel & Others (supra), we are of the view that where the DRP has directed the AO u/s 144C(5) to pass the assessment order in consonance with the draft order made by the AO without adjudicating the objections and contentions of the assessee in a proper manner, then the order of the DRP suffers from the bias of being contrary to the record as well as non-application of mind. 5. From the impugned order of the DRP dated 21.6.2010 (supra), we observe that the DRP has simply reproduced the objections of the assessee from para 2.1 to 2.3 and after that, the DRP has rejected the objections of the assessee with following brief and cryptic observations and conclusion:- "2.4 The assessee company has raised objections....

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....acts and circumstances, we are of the considered opinion that the DRP has not decided and adjudicated the objections of the assessee as per letter and spirit of the provisions of the Act as well as procedural requirement of proper adjudication for a quasi-judicial authority. The order of the DRP suffers from lack of application of mind as the DRP has not passed any speaking order and the objections of the assessee have been rejected at the threshold without any proper reasoning thereon. In this situation, we are inclined to hold that the DRP has passed a cryptic order which is not a speaking one and which has been passed without application of mind. Therefore, the impugned order of the DRP and consequential assessment order passed by the AO....