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October 2024

Assessment — Eligible assessee — Draft assessment order — Assessee filing its objections thereto before DRP but failing to communicate this to AO — AO unaware of pending application before DRP — Final assessment order passed during pendency of assessee’s objections to draft assessment order — Order set aside and AO directed to pass fresh order in accordance with directions of DRP.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 2 mins

44 Sulzer Pumps India Pvt. Ltd. vs. Dy. CIT

[2024] 465 ITR 619 (Bom)

A.Y.: 2017-18

Date of order: 27th October, 2021

Ss. 143(3), 144B, 144C(2), 144C(3), 144C(4), 156 and 270A of ITA 1961

Assessment — Eligible assessee — Draft assessment order — Assessee filing its objections thereto before DRP but failing to communicate this to AO — AO unaware of pending application before DRP — Final assessment order passed during pendency of assessee’s objections to draft assessment order — Order set aside and AO directed to pass fresh order in accordance with directions of DRP.

The assessee, under the belief that with the assessments being faceless and completely electronic, the application filed by it u/s. 144C(2) of the Income-tax Act, 1961 against the draft assessment order for the A. Y. 2017-18 before the Dispute Resolution Panel(DRP) would automatically be communi

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