TMI Blog2021 (6) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax Act, 1961. It was not open for the 1 st respondent to bypass the statutory safeguards prescribed under the Act and thereby deny the right of the petitioner to approach the Dispute Resolution Panel. It is only thereafter, Final assessment order can be passed by the 1 st respondent to Assessing Officer. It would have been different if the appeal that was dismissed by the Income Tax Appellate Tribunal in first round of litigation We find sufficient force in the arguments advanced by the learned counsel for the petitioner. In my view, the impugned order has been passed without jurisdiction. It was passed by by passing statutory safeguards prescribed under the provisions of theIncome Tax Act, 1961. Therefore, the present Writ P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009-10, 2010-11 and 2011-12 and therefore it was incumbent on the part of the 1st respondent to have passed a Draft Assessment Order under section 143 (3) read with section 92CA (4) and section144C(1)of the Income Tax Act, 196. 5. It is submitted that, instead of passing a Draft Assessment Order, the 1 st respondent has directly passed the impugned Assessment Order dated 14.11. 2017 bypassing the statutory safeguards prescribed under the provisions of the Income Tax Act, 1961. It is therefore submitted that impugned order was without jurisdiction and is not only contrary to the provisions of the Income Tax Act, 1961 but also deprives the opportunity to petitioner approach the Dispute Resolution Panel under section 144C of Income Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment Order under the Provisions of the Income Tax Act, 1961. 8. Defending the impugned order, learned counsel for the respondents has made submissions on the merits of the case. That apart, for the learned counsel for the Respondent-Income tax Department submits that under section 144 C(1) of the Income Tax Act, 1961, the requirement of passing a Draft Assessment Order would arise only in the 1 st instance and not when the case is remanded back for passing a fresh order. 9. It is submitted that order has been passed pursuant to remanded order passed in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016 by the Income Tax Appellate Tribunal and there was no necessity to pass a Draft Assessment Order. The learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016 remanded the case back to the respective respondent s following observations:- In the case of Frigoglass India (P) Ltd (supra) Delhi Bench of the Tribunal had held CUP method could be adopted after discarding TNMM only when a comparable product or service is available. Ld. TPO and ld. DRP were not able to identify a single uncontrolled comparable for bench marking R D fees and management fees paid by the assessee. This may be due to the difficulties in finding another entity that had rendered services which were identical to what were given to the assessee by M/s. Durr Systems Gmbh, Germany, that too in an uncontrolled set of circumstance. In such a situation in our opinion assessee co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent passed an Assessment Order dated 27.1.2013 under section 144C read with section 143 (3) of the Income Tax Act, 1961. 17. Against the aforesaid Assessment Order dated 27.1.2013 under section 144C read with section 143 (3) of the Income Tax Act, 1961, the petitioner preferred an appeal before the Income Tax Appellate Tribunal. The said appeal came to be disposed along with the appeal for the other assessment years as well in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016. 18. The remand order dated 21.12.2016 of the Income Tax Appellate TribunalITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016 is categorical. It has made it clear that the respective respondent shall pass orders in accordance with law. 19. When ..... X X X X Extracts X X X X X X X X Extracts X X X X
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