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2020 (7) TMI 437 - AT - Income TaxValidity of assessment u/s. 144C - no objection to the draft order of assessment filed by the Assessee before DRP - alternate remedy - HELD THAT:-The understanding of the CBDT in para 45.4 of Circular No. 5/2010 is that, the availing of the remedy to go before the DRP, would not take away the right of appeal. Therefore, it is clear that an Assessee has the option to avail the alternative mechanism of filing appeal before the CIT(A) against the final order of assessment where there is no objection to the draft order of assessment filed by the Assessee before DRP. We agree with the submission of the assessee that the CIT(Appeals) was not right in holding that since the assessee has not filed objections to the draft assessment order before the Disputes Resolution Panel [DRP] u/s. 144C of the Act, the assessee was precluded from raising objection against the final assessment order before him. As rightly contended by the ld. counsel for the assessee, in terms of provisions of section 144C, the assessee has an option either to file the objection before the DRP against the draft assessment order or obtain a final assessment order and challenge the same before the CIT(Appeals). Since the CIT(A) has not decided the appeal on merits, we deem it fit and proper to remit the issues raised in this appeal to the CIT(A) for consideration afresh. - Decided in favour of assessee for statistical purposes.
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