TMI Blog2021 (10) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... t order but final appealable order. The consequences flowing from the wrong mentioning of section 144C(13) in the draft order, including the assessee later on unsuccessfully attempting to file appeal against the final order u/s.143(3) r.w.s. 144C(3) during the pendency of appeal filed against the draft order, though may constitute a bona fide reason for the belated filing of appeal before the ld. CIT(A) against the order passed u/s.143(3) r.w.s. 144C(3), but cannot legally validate the appeal filed against the draft order so as to warrant its adjudication on merits by the ld. first appellate authority. It is only the appeal filed by the assessee against the order u/s 144C(3) passed by the AO on 23.01.2020 that an effective and legally te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, the AO included such amount in the total income by noting in the last para of his order that: The assessment is completed u/s.144C(13) r.w.s. 143(3) of the Income-tax Act, 1961 . The assessee preferred an appeal against such draft order before the ld. CIT(A), who observed that the assessee filed appeal on 17-01-2020 against the draft order dated 18-12-2019. He further noticed that the final assessment order in the case of the assessee was passed u/s.143(3) r.w.s. 144C(3) of the Act on 23-01- 2020. He, therefore, held the appeal against the draft order as not maintainable which was dismissed as defective . Aggrieved thereby, the assessee has come up in appeal before the Tribunal. 3. We have cogitated over the rival submissions an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Completely unbeknownst that another assessment order u/s 143(3) was in the offing, the assessee preferred an appeal before the ld. CIT(A) on 17-01-2020 against the `draft order having been passed u/s 144C(13) of the Act, which is within 30 days from the date of this order passed on 18-12-2019. In the meantime, the AO passed the final assessment order u/s.143(3) r.w.s. 144C(3) on 23-01-2020, making the addition of ₹ 2.34 crore. Realizing that the AO passed another order u/s.144C(3) on 23-01-2020, the assessee attempted to file another appeal against this order before the ld. CIT(A) on 18-02-2020, which was refused by the e-portal with the comments only one original appeal can be filed . A copy of screenshot of such refusal is avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder u/s.144C(3), being one month from the end of the month in which either the acceptance is received or the period of filing objections under sub-section (2) expires. In the extant case, if the draft order had been passed under the correct section by the AO on 18-12-2019 and the assessee had not filed any objections before the DRP as is the case here, then the AO was required to complete the order u/s.143(3) r.w.s. 144C(3) within a maximum of 60 days [30 days for filing of objections before the DRP as per sub-section (2) and further one month from the end of the month in which no objections are received as per sub-section (4)]. In the instant case, the AO passed the assessment order u/s.143(3) r.w.s. 144C(3) on 23- 01-2020, which is other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 144C(3) or 144C(13) is an order of assessment which is passed read with section 143(3), an order passed u/s 144C(1) is only `a draft of the proposed order of assessment which is technically not passed read with section 143(3) of the Act. As an appealable order before the CIT(A) is `any order of assessment under sub-section (3) of section 143 , obviously no appeal lies against the draft order. There is no other express provision in section 246A of the Act mandating the filing of appeal against the draft order, as such, before the ld. CIT(A) until the assessee chooses not to file objections before the DRP and consequently, the AO completes the assessment u/s.143(3) r.w.s. 144C(3) enabling the assessee to take recourse to the appellate rou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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