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2015 (1) TMI 309 - AT - Income TaxValidity of order passed by DRP - Objections of assessee not properly dealt by DRP - Held that:- where the DRP has directed the AO u/s 144C(5) to pass the assessment order in consonance with the draft order made by the AO without adjudicating the objections and contentions of the assessee in a proper manner, then the order of the DRP suffers from the bias of being contrary to the record as well as non-application of mind - DRP has not decided and adjudicated the objections of the assessee as per letter and spirit of the provisions of the Act as well as procedural requirement of proper adjudication for a quasi-judicial authority. The order of the DRP suffers from lack of application of mind as the DRP has not passed any speaking order and the objections of the assessee have been rejected at the threshold without any proper reasoning thereon. In this situation, we are inclined to hold that the DRP has passed a cryptic order which is not a speaking one and which has been passed without application of mind. Therefore, the impugned order of the DRP and consequential assessment order passed by the AO deserve to be quashed and we quash the same.- Case restored to DRP - Following decision of AIA Engg. Ltd. vs Dispute Resolution Panel & Others [2010 (8) TMI 743 - Gujarat High Court] - Decided in favour of assesse.
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