Order passed by AO not in conformity with directions of DRP is Invalid

Yokogawa India Ltd. Vs ACIT (ITAT Bnagalore)

Admittedly the impugned assessment order passed by the Ld.AO under section 143 (3) read with section 144C is in violation mandatory provisions under section 144C(10) and (13) of the Act by not passing the order in pursuance of and in conformity with the directions of DRP issued under section 144C(5) of the Act. We therefore respectfully following the aforestated view, setaside the impugned final assessment order dated 28/01/2016 passed for assessment year 2011-12 and we remand the issues to the Ld.AO/TPO to pass appropriate order in accordance with law having regard to the directions of the DRP. Assessee is directed to file all necessary details in support of its claim. Needless to say that proper opportunity of being heard must be granted to assessee.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

Present appeals have been filed by the assessee against the final assessment order passed by Ld. DCIT Circle-1 dated 28/01/2016 for assessment year 2011-12 and final assessment order passed by Ld. ACIT circle-1 dated is 31/08/2016 for assessment year 2012-13 on following grounds of appeal:

ITA No. 697/B/2016(assessment year 2011-12)

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