Bennett Coleman & Co Ltd. Vs National Faceless Assessment Centre (ITAT Mumbai)
Conclusion: Signing of the assessment order was an integral part of order generation in e-assessment and the assessment proceedings conclude only after the order was digitally signed, therefore, signing of the assessment order should not be brushed aside lightly. The impugned assessment order dated 28/09/2021 was not made till 30/09/2021 and it was not digitally signed and was an incomplete assessment order which was completed on 01/10/2021 and hence, barred by limitation.
Held: In the instant case, the issue arose for consideration was that ssessment order framed u/s.143(3) r.w.s.144B was digitally signed on 01/10/2021 whereas the assessment got barred by limitation on 30/09/2021 under section 153. It was held that the signing of the assessment order was an integral part of order generation in e-assessment and the assessment proceedings conclude only after the order was digitally signed, therefore, signing of the assessment order should not be brushed aside lightly. Therefore, the signing of the assessment order was a mandatory requirement and not a procedural formality unless the order was signed assessment did not complete. As per the Faceless Assessment Scheme 2019 which was substituted for e-assessment by Notification No. S.O.2745(E) dated 13/08/2020 w.e.f. 13/08/2020 as per Clause xiv, the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order and then as per Clause xvi, the National e-Assessment Centre should examine the draft assessment order and finalise the assessment within the period of limitation. In the instant case the assessment order finalized by NFAC was dated 01/10/2021 which was obviously beyond the period of limitation. In the light of the report of the Officer, it was concluded that the impugned assessment order dated 28/09/2021 was not made till 30/09/2021 and it was not digitally signed and was an incomplete assessment order which was completed on 01/10/2021 and hence, barred by limitation.
