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2019 (11) TMI 1755 - ITAT CHANDIGARHViolation of the provisions of section 144C (13) - As argued AO erred in passing the final assessment order u/s 143(3) r/w 144C without giving effect to the binding directions of the DRP within a period of one month as stipulated u/s 144C(13) - HELD THAT:- AO had failed to frame the assessment order as per the directions of the DRP. The AO fully conscious of the fact that the DRP had issued directions, however, noted that the concerned TPO i.e. DCIT since had failed to comply with the directiuons within stipulated period, he, therefore, framed the impugned assessment order without complying with the directions of the DRP. Hence, the order passed by the AO had no sanctity of law and was nothing but a waste paper. AO observed that when any order from TPO would be received after passing of the impugned assessment order, the impugned assessment order would be rectified. This type of action is neither recognized, nor justifiable in the eyes of law. Only because the concerned TPO had failed to follow the directions of the DRP and failed to frame assessment order as per statutory provisions, that does not entitle the AO to frame the assessment order, for the sake of formality and leave the issue open so as to get it rectified as and when the order from the TPO as per directions of DRP will be received and thereby opening the limitation period to frame the assessment order for indefinite period, which, in our view, is not mandate of the Statute. The assessment order passed by the Assessing Officer u/s 143(3) r.w.s. 144C is, therefore, quashed.
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