TMI Blog2011 (2) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... he Dispute Resolution Panel (DRP) has not at all considered the assessee s submissions and passed a very laconic and non-speaking direction. Assessee vide its ground has also raised that DRP erred in law and facts in not passing speaking order and erred in not stating any justification for the rejection of assessee s objection. 4. In this case, the DRP s adjudication is as under:- "The assessee has filed the objection under section 144C of the Act vide appeal No. 416 dated 11-2-2010. The case was fixed for hearing on 2-8-2010 and 11-8-2010. On the date of hearing Shri Krishna Padhke, Chartered Accountant attend the hearing. The objection was filed as under:- (1)The Assessing Officer erred in law and on facts in proposing to tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 464,123.08 Correct figures : This is the revenue on which the TDS has been deducted. Particulars Infosys HCL Total License revenue $ 250,000 $ 275,000 $ 525,000 Professional services - - - AMC - - - Total $ 250,000 $ 275,000 $ 525,000 The applicant has submitted the reported figures contained the error of including service revenue as invoiced revenue of the appellant. The said mistake crept into the then submission due to wrong compilation of data, as the year and of Digite Inc. is December and hence while compiling the details for April to March basis so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee; ( d )report, if any, of the Assessing Officer, Valuation Officer or Transfer Pricing Officer or any other authority; ( e )records relating to the draft order; ( f )evidence collected by, or caused to be collected by, it; and ( g )result of any enquiry made by, or caused to be made by, it. (7)The Dispute Resolution panel may, before issuing any directions referred to in sub-section (5), - ( a )make such further enquiry, as it thinks fit; or ( b )cause any further enquiry to be made by any income-tax authority and report the result of the same to it. (8)The Dispute Resolution Panel may confirm, reduce or enhance the variations proposed in the draft order so, however, that it shall not set aside any proposed var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections and the submissions of the assessee. Under the circumstances, in our opinion, the directions of the DRP are too laconic to be left uncommented. The directions given by the DRP almost tantamount to supervising the Assessing Officer s draft order and in that sense it can be equated that appellate jurisdiction being exercised. We find that Hon ble Apex Court in the case Sahara India (Firm) v. CIT [2008] 300 ITR 403 has held that even "an administrative order has to be consistent with the rules of natural justice". 7. In this regard, we also note that Hon ble Jurisdictional High Court in the case of Vodafone Essar Ltd. v. Dispute Resolution Panel-II the Hon ble Court has held that when a quasi judicial authority deals wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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