TMI Blog2020 (10) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... . [ 2017 (5) TMI 991 - DELHI HIGH COURT ] - Decided in favour of assessee. - ITA Nos. 224 to 226/PUN/2020 - - - Dated:- 28-2-2020 - R. S. Syal, Vice President And S. S. Viswanethra Ravi, Member (J) For the Appellant : Nikhil Pathak For the Respondents : Prakash Bhatt ORDER R.S. Syal, Vice President 1. These three appeals by the assessee relate to the assessment years 2007-08, 2009-10 2010-11. Since common issues are raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. A.Y. 2007-08: 2. Ground No. 2 challenges the validity of the final assessment order passed in remand proceedings without following statutorily mandated procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A). Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 4. We have heard both the sides and gone through the relevant material on record. The contention raised on behalf of the assessee is that the AO in the second round of the extant proceedings flowing from the order of the Tribunal restoring the issue for a fresh determination, ought to have first passed the draft order before the final order, which he did not. We have noticed from the material on record that the AO straightaway passed the impugned order u/s. 143(3) r.w.s. 254 of the Act on 26-12-2017 containing a direction to charge interest as per law and also initiating penalty proceedings. Thus, it is seen that in the consequential fresh proceedings fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e departmental SLP in the case of CIT Vs. Control Risks India Pvt. Ltd. (2014) 408 ITR 23 (Statute) wherein the Hon'ble High Court took the same view following Turner International India Pvt. Ltd. (supra) and declared the final assessment order invalid which was passed without the draft order. As admittedly no draft order has been passed in the second round of proceedings in the instant case, wherein the AO directly proceeded to pass the final assessment order, we declare the assessment order as invalid. A.Yrs. 2009-10 2010-11: 5. Both the sides are in agreement that the facts and circumstances of the instant appeals are mutatis mutandis similar to those of the appeal for the assessment year 2007-08. Following the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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