2025 (9) TMI 449

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....1 (in short, 'the Act'), date of order 09/12/2024., for Assessment Year 2022-23. The said order was originated by the recommendation of the Learned CIT(DRP)-3, Mumbai-2 [for brevity, 'Ld. DRP'] order passed under section 144C(5) of the Act, date of order 26/11/2024. 2. The assessee filed the return of income declaring a total income of Rs. 10,74,751/-. The Ld. AO thereafter issued a draft assessment order proposing the assessment of total income at Rs. 1,72,87,994/-. Being aggrieved by the proposed variation, the assessee preferred an appeal before the Ld. DRP. The Ld. DRP, after considering the submissions, partly allowed the application of the assessee. Pursuant thereto, the Ld. AO passed the final assessment order wherein the addition....

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....s, the final assessment order dated 09/12/2024 passed by the Ld. AO pursuant to the DRP directions dated 26/11/2024 is bad in law and void as the same has not been passed in conformity with the DRP directions. It is stated that basis the above stated facts and observations of the Ld. AO, it leads to an unmistakable conclusion that the final assessment order has not been passed in compliance to the statutory provisions that mandate in terms of Section 144C(13) of the Act that upon receipt of the directions of the DRP, the Ld. AO shall in conformity with the directions complete the assessment without providing any further opportunity of being heard to the assessee within one month from the end of the month in which such direction is received.....

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....held that Final assessment order passed by Assessing Officer without following directions issued by Dispute Resolution Panel under section 144C is null and void and hence was to be quashed. 4. The Ld. DR argued and relied on the final assessment order. 5. We have heard the rival contention of both parties in the matter and perused the material on record. The undisputed facts on record, as brought out by the discussions above, is that the Ld. AO, as per law, was required to pass the final order of assessment dated 09/12/2024 for asst. year 2022-23 u/s 143(3) r.w.s 144C (13) of the Act in conformity with the directions issued by the DRP u/s 144C(5) of the Act, which are binding on him as per section 144C(10) thereof and within the time ....