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TMI Blog2025 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the 1st Respondent for the assessment year 2022-23; (b) Quashing the notice dated 19.03.2025 (Annexure-E) bearing DIN ITBA/AST/S/156/2024-25/1074701453(1) issued by the 1st Respondent for the assessment year 2022-23; (c) Quashing the notice dated 19.03.2025 (Annexure-F) bearing DIN ITBA/PNL/S/270A/2024-25/1074701 577(1) issued by the 1st Respondent for the assessment year 2022-23; (d) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing and cut off date, which expired on 09.03.2025. It is the grievance of the petitioner that despite filing objections to the Draft Assessment Order and inability and omission on the part of the petitioner to communicate the same to respondent No.1 and due to bona fide reasons, respondent No.1, without waiting for the directions of DRP, proceeded to pass the final assessment order at Annexure-D dated 19.03.2025 followed by the demand notice and penalty notice, aggrieved by which the petitioner is before this Court by way of the present petition by placing reliance upon the order of this Court in the case of Open Silicon Research (P.) Ltd Vs. Assessment Unit - W.P. No. 14541/2023 dated 19.07.2023. 6. Per contra, learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd copy of which is produced at Annexure-A1. The said order, it is stated was passed on 26.10.2022. 3. It is submitted that subsequently, the DRP has issued directions to the Assessing Officer as per Annexure-N on 15.05.2023. It is submitted that though directions were issued by the DRP at a subsequent point of time, in light of the obligation under Section 144C (13), the assessment order will have to be set aside and directions be taken note of and order be passed in terms of the procedure under Section 144C (13) of the Act. It is further submitted that in terms of Annexure-A4, the DRP has declared that the directions made by it to the Assessing Officer have become infructuous and non-est is required to be set aside. The observations at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was issued and communicated to the petitioner. It is also not in dispute that the petitioner has filed its objections before the DRP as is evident from the Acknowledgment at Annexure-H which is within the time stipulated, which is also not controverted. 8. No doubt, there has been lapse in not filing the objections under Section 144C (2) (b) (ii) of the Act before the assessing officer. It is clear from the facts that the DRP has issued directions as per Annexure-N. Though the said direction is dated 15.05.2023 after passing of the assessment order on 26.10.2022, question as to whether non-filing of objections before the assessing officer will have the effect of assessing officer being empowered to go ahead and conclude the proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niously interpreting the obligation of filing objections under Section 144C (2) (b) (ii) is to construe the procedure that once such objections are filed before the DRP and till the decision is taken by the DRP regarding directions to be passed, the assessing officer ought not to proceed further. This is the procedure to be followed. In the present case where objections no doubt have been filed before the DRP and directions passed though at a later point of time, in light of the manner of construing the procedure the assessing officer ought not to have proceeded and ought to have waited till directions were passed by the DRP, as the directions have though been subsequently passed on 15.05.2023. Accordingly, the assessment order is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the material on record indicates that it is an undisputed fact that pursuant to the draft assessment order, the petitioner has filed objections before the DRT before cut off date i.e., 09.03.2025. Further in the light of the specific assertion on the part of the petitioner and its inability and omission to intimate and communicate the same to respondent No.1 was due to bona fide reasons, sufficient case and unavoidable circumstances, I deem it just and appropriate to set aside the impugned order by issuing necessary directions. 9. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 19.03.2025 at Annexure-D and the impugned notices, both dated 19.03.2025 at Annexures-E and F, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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