Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1272 - AT - Income TaxValidity of order u/s 143(3) r.w section 144C of the Act - Application withdrawn from Dispute Resolution Panel – Held that:- The assessee had filed a letter before DRP for withdrawing the objections - If DRP was of the view that assessee did not have option to withdraw the objections once they have been filed then as per rules of natural justice it was required to adjudicate objections filed by the assessee - The action of DRP has prevented the assessee from availing the other alternative of filing the appeal before CIT(A) - If that door is closed then matter has to be first adjudicated either by DRP or by CIT(A) and then appeal can be filed before the Tribunal - the order of DRP which has not adjudicated the issues on merits - The direction of DRP to AO is binding on AO so assessee also could not represent before AO against the additions made in the draft order – thus, the request of the assessee has to be accepted in the interest of justice - the matter restored to the DRP to adjudicate all the issues on the objections filed by the assessee as per law by way of speaking order after giving the assessee a reasonable opportunity of hearing – Decided in favour of Assessee.
|