TMI Blog2019 (9) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... n opinion that the assessments for the subject matter Assessment Years cannot be termed as high pitched. As rightly pointed out by the learned Senior Standing Counsel for the respondents, the mechanism provided to approach the Local Committee is not in lieu of the appellate remedy and therefore, the rights and contentions of the assessee before the Appellate Authority in their appeal can very well be considered and decided by such Authorities notwithstanding the fact that the complaint filed by the petitioner before the Local Committee has resulted in passing the impugned communication. This Court is of the view that the rejection of the petitioner's complaint by the Local Committee will not prejudice the rights of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the Local Committee to deal with tax payers grievances from High Pitched Scrutiny Assessment is of the opinion that the assessments for the Assessment Years 2010-2011 to 2015-2016, cannot be termed as high pitched as per instruction No.7 of 2015. 4.Brief facts, which lead to the filing of the present writ petition, as projected by the petitioner, are as follows: The petitioner is a Charitable Society registered under Section 12AA of the Income Tax Act, 1961. In the course of its activities, the petitioner has been receiving restricted grant and providing such grants to various registered organizations who are also registered under Section 12AA of the Act. The petitioner has been duly filing its retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Compassion international which are directly incurred by the petitioner on programs as well as in the administration of the programs. These new additions were made by the Assessing Officer notwithstanding the fact that these deductions were earlier allowed in the original order of assessment dated 30.03.2013. Challenging the said order of assessment, the petitioner filed an appeal before the Commissioner of Income Tax (Appeals) for the Assessment Year 2010-2011 and the same is pending. Likewise, the appeals filed for the Assessment Years 2011-12 and 2012-13 are also pending. While those three appeals are pending before the First Appellate Authority, the Assessing Authority initiated scrutiny assessments for the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings. Therefore, he submitted that the impugned order, being a non speaking one cannot be sustained. 6.On the other hand, Mrs.Hema Muralikrishnan, learned Senior Standing Counsel appearing for the respondents, based on instructions, submitted that the mechanism provided under instruction No.17 of 2015 is not a mechanism in lieu of appeal or an alternative procedure. Therefore, she contended that when the Committee is of the opinion that the relevant assessment orders are not high pitched one, it is open to the petitioner to raise all the contentions before the Appellate Authority, where the appeals are still pending. Thus, she submitted that the Assessing Authority will consider the appeals and pass orders within the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with law. Therefore, this Court is of the view that the rejection of the petitioner's complaint by the Local Committee will not prejudice the rights of the petitioner to pursue the appeal already pending before the Appellate Authority by raising all the grounds and that all the appeals pending before the Appellate Authority can be disposed of on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. 10. Accordingly, without expressing any view on the merits of the claim made by the petitioner in respect of the orders of assessment, this writ petition is disposed of, by directing the fifth respondent/Appellate Authority to take up the appeals filed in respect of the Assessment Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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