ORANGE BUSINESS SERVICES INDIA SOLUTIONS PVT. LTD. vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI AND ANOTHER

PDF · subscribers
CWP/21490/2021HC Punjab & HaryanaPHHC01098552202106 February 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the petition by directing the Assessing Officer to comply with the order dated 21.02.2022 passed by the Dispute Resolution Panel. The Assessing Officer is to pass an appropriate order in accordance with the law, incorporating the reasons provided by the DRP. The court acknowledged that the DRP had subsequently decided the petitioner's objections and directed the Assessing Officer to proceed based on that decision. The original assessment order and demand notice were implicitly set aside by this direction for a fresh order to be passed. No specific issue was left undecided, as the court provided a clear procedural direction.

What were the facts?

The petitioner, Orange Business Services India Solutions Private Limited, is challenging the final assessment order dated 23.09.2021 and a demand notice dated 23.09.2021 for the assessment year 2017-2018. The petitioner's primary grievance is that the assessment order was passed without the Dispute Resolution Panel (DRP) deciding its objections. The petitioner's counsel presented an order dated 21.02.2022, wherein the DRP had indeed decided the petitioner's objections. The petitioner stated that their objections could not be uploaded online and were submitted manually. The DRP's order directed the Assessing Officer to complete the assessment, incorporating the DRP's reasoning.

What were the issues?

1. Whether the final assessment order dated 23.09.2021 for AY 2017-2018 is liable to be quashed on the ground that it was passed without the Dispute Resolution Panel (DRP) deciding the petitioner's objections. Assessee's Contention: The petitioner argued that the assessment order was passed prematurely, as the DRP had not yet adjudicated on their objections. They relied on the subsequent order of the DRP dated 21.02.2022, which directed the Assessing Officer to complete the assessment after considering the DRP's directions, and prayed for a fresh assessment order based on this DRP order. Revenue's Contention: The judgment does not record any specific arguments from the revenue's side regarding the validity of the assessment order or the DRP's non-adjudication of objections prior to the assessment.

AI-generated summary — verify with the full judgment below

CWP No.21490 of 2021

(O&M)

-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP No.21490 of 2021 (O&M)

Date of decision: 06.02.2023 Orange Business Services India Solutions Private Limited

...Petitioner Vs. Income Tax Department, National Faceless Assessment Centre and another ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Radhika Suri, SeniorAdvocate, with Mr. Abhinav Narang, Advocate, for the petitioner. Ms. Paridhi Jaswinder Sandhu, Standing Counsel, for the respondents. *** Ritu Bahri, J. (oral) The petitioner is challenging the final assessment order dated 23.09.2021 (Annexure P-6) for the assessment year 2017-2018 and demand notice dated 23.09.2021 (Annexure P-7). Grievance of the petitioner is that the order dated 23.09.2021 (Annexure P-6) has been passed without DRP deciding its objections. Learned counsel for the petitioner has produced copy of order dated 21.02.2022, whereby objections filed by the petitioner have been decided by the Dispute Resolution Panel (DRP), New Delhi. She prays that now this order should be made basis to pass a fresh order of assessment. Learned counsel for the petitioner further informs that the objections could not be uploaded on the website, therefore, the same were AJAY PRASHER 2023.02.08 15:40 I attest to the accuracy and integrity of this document

CWP No.21490 of 2021

(O&M)

-2- given to the Dispute Resolution Panel manually. Now, order dated 21.02.2022 has been passed on the objections filed by the petitioner and the Dispute Resolution Panel has given direction to the Assessing Officer to complete the assessment. The Assessing Officer has to incorporate the reasons given by the Dispute Resolution Panel at appropriate place(s). Keeping in view the above fact, this petition is disposed of by giving direction to the Assessing Officer to comply with the order dated 21.02.2022 passed by the Dispute Resolution Panel and pass appropriate order in accordance with law.

(RITU BAHRI) JUDGE (MANISHA BATRA) 06.02.2023 JUDGE ajp Whether speaking/reasoned : Yes/No Whether reportable : Yes/No AJAY PRASHER 2023.02.08 15:40 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →