2019 (8) TMI 1209

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.... receipt of the said draft assessment order. As a consequence, it prays for setting aside of the final assessment order passed by the Assistant Commissioner of Income Tax, Circle-1(1), Hyderabad, for the A.Y.2015-16. 2. In the affidavit filed in support of the writ petition, the authorized signatory of the petitioner company stated that they received the draft assessment order passed under Section 143(3) read with Section 92CA(3) of the Income Tax Act, 1961 (for brevity, 'the Act of 1961'), on 27.12.2018 and the petitioner company filed its objections thereto before the Dispute Resolution Panel-1, Bangalore, on 24.01.2019, and before the Assistant Commissioner of Income-Tax, Circle-1(1), Hyderabad, the Assessing Officer, on 25.01.2019, w....

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....against the draft assessment order before the Dispute Resolution Panel or adopt the normal channel of filing an appeal. The Circular further provides that in case the assessee exercises the option of filing objections against the draft assessment order before the Dispute Resolution Panel, it cannot withdraw such objections and thereafter opt for the normal channel of filing an appeal. 5. In the light of the aforestated scheme, the date of filing of the objections by the petitioner company assumes great importance, inasmuch as its statutory right of filing an appeal stood extinguished. According to the petitioner company, it received the draft assessment order only on 27.12.2018 and its objections before the Dispute Resolution Panel-1 at ....

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....een served on 17.12.2018. 9. We therefore directed Sri K.Raji Reddy, learned senior standing counsel for the revenue, to get instructions as to the discrepancy with regard to the date of delivery of the draft assessment order upon the petitioner company. Thereupon, the Deputy Commissioner of Income Tax, Circle-1(1), Hyderabad, addressed letter dated 02.08.2019 to the learned counsel, wherein he stated that the Senior Superintendent of Post Offices, Secunderabad Division, was asked to give a clarification once again as to when the draft assessment order was actually delivered upon the petitioner company. By letter dated 02.08.2019, the Senior Superintendent replied that the delivery date was erroneously communicated earlier as 17.12.2018 ....