M/S. Ford India Private Limitedrepresented By Its Directormr.g.karthik Swaminath, Aged 47 Yearss.p.koil Post, Maraimalai Nagarchengalpattu, Tamil Naduindia-603 v. The Income Tax Officer National E-Assessment Centre Income Tax Department Ministry Of Finance Room

IN THE HIGH COURT OF JUDICATURE AT MADRASDATE: 15.09.2021 CORAM THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.NO.12701 OF 2021& W.M.P.NOS.13494 AND 13497 OF 2021 M/s. Ford India Private LimitedRepresented by its DirectorMr.G.Karthik Swaminath, Aged 47 yearsS.P.Koil Post, Maraimalai NagarChengalpattu, Tamil NaduIndia-603 204... Petitioner Vs. 1. The Income Tax Officer National e-Assessment Centre Income Tax Department Ministry of Finance Room No.401, 2[nd] Floor, E-Ramp Jawaharlal Nehru Stadium New Delhi – 110 032 2. The Income Tax Officer Circle 1, LTU Chennai Main Building, 4[th] Floor Aayakar Bhavan No.121, M.G.Road Nungambakkam, Chennai – 600 034 3. The Secretariat Dispute Resolution Panel – 2 'A' Wing, 4[th] Floor Kendriya Sadan, Koramangala Bangalore – 560 034... Respondents Writ petition filed under Article 226 of the Constitution ofIndia for issuance of a Writ of Certiorarified Mandamus callingfor the records in DIN & Document No.ITBA/AST/S/143(3)/2021-22/1032928501(1) dated 15.05.2011 for the Assessment Year 2017-18 on the file of the 1[st] Respondent and quash the same andconsequently direct the third respondent to accept theobjections filed under Section 144C dated 28.08.2021 and issuedirections thereon. https://hcservices.ecourts.gov.in/hcservices/ Ms.Kamakshi, learned counsel representing the counsel onrecord for writ petitioner and Ms.Hema Muralikrihsnan, learnedSenior Standing Counsel for all the three respondents are beforethis Virtual Court. 2. Though captioned writ petition is listed under the causelist caption 'FOR EXTENSION OF INTERIM ORDERS' with the consentof learned counsel on both sides, main writ petition is taken upas the matter turns on an extremely narrow compass. 3. An Assessment Order dated 15.05.2021 made under Section143 of 'The Income-tax Act, 1961 (43 of 1961)' ['IT Act' for thesake of convenience and clarity] has been called in question. 4. The short point is, writ petitioner has approached thethird respondent and though writ petitioner has approached thethird respondent, which shall hereinafter be referred to as'DRP' denoting 'Dispute Resolution Panel' for the sake ofconvenience, impugned order came to be passed. 5. Learned Revenue counsel, adverting to Paragraph 4 of thecounter affidavit submits that if the petitioner had informedthe first respondent within 30 days period that it intends tofile objections before the DRP, first respondent would haveawaited the directions of DRP. To be noted, this is arequirement under Section 144C(13) of IT Act. Further to benoted, directions of DRP are under 144C(5) (a).....(b)..... (5) The Dispute Resolution Panel shall,in a case where any objection is received under sub-section (2), issue such directions, as it thinks fit,for the guidance of Assessing Officer to enable himto complete the assessment.' '' Section 144C(13)144C.Reference to dispute resolution panel.(1) ......(2) ......(a) ......(b) ...... (i)...... (ii) ......(3) ......(a) ......(b) ......(4) ......(a) ......(b) ......(5) ......(6) ......(a) ......(b) ......(c) ......(d) ......(e) ...... (g) ...... (a) ...... (13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, inconformitywiththedirections,complete,notwithstanding anything to the contrary containedinsection 153[orsection 153B], the assessmentwithout providing any further opportunity of beingheard to the assessee, within one month from the endof the month in which such direction is received.' 7. Learned Revenue counsel very fairly submits that theperiod of limitation stood extended owing to the Covid-19situation and in the light of the typed-set of papers formingpart of the case file, it is clear that the petitioner has gonebefore the DRP. Therefore, the first respondent has to awaitdirections from DRP as the objections of the writ petitioner arepending with DRP. (a) ...... (13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, inconformitywiththedirections,complete,notwithstanding anything to the contrary containedinsection 153[orsection 153B], the assessmentwithout providing any further opportunity of beingheard to the assessee, within one month from the endof the month in which such direction is received.' 7. Learned Revenue counsel very fairly submits that theperiod of limitation stood extended owing to the Covid-19situation and in the light of the typed-set of papers formingpart of the case file, it is clear that the petitioner has gonebefore the DRP. Therefore, the first respondent has to awaitdirections from DRP as the objections of the writ petitioner arepending with DRP. 8. The above short point and the fair stand of the learnedRevenue counsel draws the curtains on caption writ petition.Therefore, the following order is passed: a) The impugned Assessment Order being15.05.2021 bearing referenceDIN & DocumentNo.ITBA/AST/S/143(3)/2021-22/1032928501(1)forAssessment Year 2017-18 qua writ petitioner is setaside solely on the ground that objections beforeDRP are pending and directions of DRP under 144C(5) https://hcservices.ecourts.gov.in/hcservices/ has to be awaited under 144C (13). b) Though obvious it is made clear that thisCourt has expressed no opinion or view on the meritsof the matter; c) On DRP issuing directions, the firstrespondent shall proceed with the assessment de novoon its own merits, in accordance with law andcomplete the exercise as expeditiously as thebusiness of the first respondent would permit. d) Though obvious, it is made clear that theabove exercise will be uninfluenced by any processor trappings of observations on merits, which maycome across as having been made in this order. Captioned writ petition is disposed of with the abovedirectives. Consequently, connected WMPs are disposed of asclosed. There shall be no order as to costs. Sd/- Assistant Registrar(CS IX) //True Copy// gpa Sub Assistant Registrar To 1. The Income Tax Officer National e-Assessment Centre Income Tax Department Ministry of Finance Room No.401, 2[nd] Floor, E-Ramp Jawaharlal Nehru Stadium New Delhi – 110 0322. The Income Tax Officer Circle 1, LTU Chennai Main Building, 4[th] Floor Aayakar Bhavan No.121, M.G.Road Nungambakkam, Chennai – 600 034 3. The Secretariat Dispute Resolution Panel – 2 'A' Wing, 4[th] Floor Kendriya Sadan, KoramangalaBangalore – 560 034 +1cc to Mr.Hema Muralikrishnan, Advocate, S.R.No.46831+1cc to Mr.Sandeep Bagmar, Advocate, S.R.No.47319 PMK(CO)PM/06/10/2021 W.P.No.12701 of 2021&W.M.P.Nos.13494 and 13497 of 2021