2018 (12) TMI 764

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.... the following question of law for our consideration: "Whether on the facts and in the circumstance of the case and in law, the Tribunal is correct in entertaining the objection that the assessment order is without jurisdiction null and void and unenforceable?" 3. Respondent-Assessee is engaged in the business of Design, Development and export of computer software and providing information technology enabled services. 4. For the subject Assessment Year, an assessment was completed on 17th October, 2011 under Section 144C(13) read with Section 143(3) of the Act, by making various additions. On challenge, the Tribunal by its order dated 25th January, 2012 set aside the above Assessment Order dated 17th October, 2011 and restored the ....

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....the mandate of Section 144(C)(i) of the Act or directions of the Tribunal. Further, the above order dated 12th March, 2014 is sought to be converted into a Draft Assessment Order by corrigendum dated 16th April, 2014 i.e. beyond the period to pass an order under Section 153(2A) of the Act. If the corrigendum is of no effect, then all subsequent proceedings are without jurisdiction. 9. The Tribunal by the impugned order, noted the fact that even, according to the Assessing Officer, the time to complete the Assessment, consequent to the order dated 25th January, 2012 of the Tribunal expired on 31st March, 2012. This in terms of Section 153(2A) of the Act. In this case, the Tribunal held that the final order was passed on 12th March, 2012. ....

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....that in respect of the procedure and determination of the ALP of International Transaction between related person, the law provides a special dispensation. In terms of Section 144C(I) of the Act, the Assessing Officer is to first pass a draft Assessment Order which is subject to challenge, by way of representation to the DRP. It is only after the DRP disposes of the representation, that the Assessing Officer passes a final order in terms of the directions of the DRP and such final order is appellable to the Tribunal. In this case, it is undisputed that on 12th March, 2014, the Assessing Officer passed a final Assessment Order in terms of the directions made by the DRP in the earlier round. The time to pass any such order, would expire....

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....essment Order. In the absence thereof, the order is without jurisdiction. So far the contention on behalf of the Revenue that the Respondent was estopped from challenging the corrigendum dated 16th April, 2004, as it was accepted by it and a representation also filed to the DRP. This submission overlooks the fact that there can be no estoppel on issue of law pertaining to jurisdiction. Therefore, if the corrigendum dated 16th April, 2014 and the order dated 12th March, 2014 of the Assessing Officer is without jurisdiction, the same can be raised at any time and the principle of estoppel will not apply. Mere consent of parties does not bestow jurisdiction, if the order is beyond jurisdiction. Therefore, we do not find any substance in thi....