In a recent decision the Kerala High Court observed that there is no provision in the Income Tax Act, 1961 to extend limitation of thirty days for filing objection against the draft assessment order.
Petitioner/assessee is a Non-Resident Indian (NRI). In respect of the relevant assessment year i.e. 2015-16, the assessee did not filed return of his income. The petitioner being an NRI and he is an “eligible assessee” under Sub-Section 15 (b) (ii) of Section 144 C of the Income Tax Act, 1961. The petitioner was issued with draft assessment order giving an opportunity to file objection to the draft assessment order.
The petitioner admittedly did not file any objection to the draft assessment order within thirty days and sought time for filing the objection to the draft assessment order. The request of the petitioner is not entertained and impugned assessment orders have been passed.
A Sigle Bench of Justice Dinesh Kumar Singh observed that “I do not find any ground to interfere with the impugned assessment orders as there is no provision in the Income Tax Act to extend the limitation of thirty days for filing objection against the draft assessment order.”
“As the petitioner failed to file objection to the draft assessment order within period of thirty days, the Disputes Resolution Panel and the assessing authority have proceeded in the matter in accordance with the law and there is no incursion of law or violation of the principles of natural justice which requires this Court to interfere with the assessment orders impugned in these writ petitions. Therefore, these writ petitions are hereby dismissed. However, the petitioner may take recourse to any statutory appeal if he so advised” the Bench noted.
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