TaxTMI 
TaxTMI 
2024 (10) TMI 1155
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....Shah for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondent. 2. Learned advocate Mr. Dhinal Shah has tendered the draft amendment. The same is allowed in terms of draft. To be carried out forthwith. 3. Having regard to the controversy involved which is in a narrow compass, with the consent of learned advocates appearing for the respective parties, the matter is taken up for hearing. 4. By this petition under Article 227 of the Constitution of India, the petitioner has challenged Assessment Order dated 29.05.2023 passed by the respondent no. 1-Assistant Commissioner of Income Tax, International Taxation on the ground that the petitioner assessee did not file the objections as provided under Section 14....
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....petitioner that a draft assessment order dated 20.03.2023 was passed assessing the total income of the petitioner at Rs. 5,43,76,660/-. 5.5. It is also the case of the petitioner that on 18.04.2023, the petitioner filed objections to the draft assessment order before the DRP and before the Assessing Officer as provided in Sub-section 2 of Section 144C of the Act and the same were also uploaded on the Income Tax Portal on 18.04.2023 and was inwarded with the office of the respondent no. 1 on the same day. 5.6. However, the respondent no. 2 having changed the address to a different location, the objections in physical form were delivered by the courier on 20.04.2023 and the same could not be delivered on 20.04.2023 and intimation to that ef....
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....submitted that the petitioner had already filed objections as provided under Section 144C (2) of the Act within 30 days from the date of draft assessment order on 18.04.2023 and the said fact is not in dispute and the only ground on which the respondent no. 1 passed the impugned Assessment Order to the effect that respondent no. 2-DRP received the objections which were uploaded by the petitioner on 18.04.2023 in physical form on 20.03.2023 which was beyond the period of 30 days as envisaged under Section 144C (2) (b) of the Act and accordingly it was concluded that the petitioner did not file the appeal/ objections before the DRP under the provisions of the Act and accordingly the Assessment Order under Section 144C (3) of the Act was passe....
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....mpletion of 30 days and therefore the same is required to be considered as filed within time limit. 6.6. It was therefore submitted that impugned Assessment Order dated 29.05.2023 and the provisional attachment which has continued till date and the order dated 29.12.2023 passed by the DRP are required to be quashed and set aside and the matter may be remanded back to the DRP to pass the appropriate order/directions to the Assessing Officer. 6.7. It was submitted that the merits of the case are not required to be gone into as the matter is required to be remanded back. 7. On the other hand, learned Senior Standing Counsel Mr. Varun K. Patel for the respondent submitted that, it is not in dispute that the DRP has received copy of the appea....
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....at merely uploading the form 35A on the portal cannot be considered as filing of the appeal as per Rule 4 (1) of the Income Tax (Dispute Resolution Panel) Rules, 2009 in view of 4 (1) of the Rules, 2009. 7.6. It was therefore submitted that no interference is required to be made while exercising extraordinary jurisdiction under Article 226/ 227 of the Constitution of India in the facts of the case. 8. Considering the submissions made by learned advocates for both the sides and on perusal of the documents placed on record, it is not in dispute that the petitioner had uploaded form 35A on the portal and the e-mails were also sent to the respondents on 18.04.2023 a day earlier than the specified period of 30 days. 9. From the above provisio....
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....sions of Section 144C (3) of the Act on the ground that the assessee did not file objections within the specified time as per the provisions of Section 144C (2) (b) of the Act. 12. In view of the above facts, We are of the opinion that the impugned Assessment Order is contrary to the provision of Section 144C of the Act and is therefore liable to be quashed and set aside and at the same time, when the DRP by the impugned order dated 29.12.2023 has refrained from passing any order on variation in view of the impugned final assessment order being passed. As the final assessment order is not tenable the order of DRP is also required to be quashed and set aside. Similarly, the provisional attachment placed under Section 281B of the Act would a....