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This appeal filed by the assessee is directed against the assessment order dt.06.10.2017 passed u/s. 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 ('the Act') for the Assessment Year 2013-14.

2. The assesseehas raised the following consolidated grounds :

IT(TP)A No.2664/Bang/2017 " 1. General 1.1 Based on the facts and circumstances of the present case and in law, the Final Order passed by Ld. Assessing Officer (`Ld. AO') being passed not in conformity with the directions issued by the Dispute Resolution Panel ('Hon'ble DRP'), is bad in law as per provisions of section 144C(10) r.w.s. 144C(13) of the Income-tax Act, 1961 ('the Act') and hence liable to be quashed.

IT(TP)A No.2664/Bang/2017

3. At the time of hearing, the learned Authorised Representative primarily argued the ground No.1.1 which reads as follows :

" 1.1 Based on the facts and circumstances of the present case and in law, the Final Order passed by Ld. Assessing Officer (`Ld. AO') being passed not in conformity with the directions issued by the Dispute Resolution Panel (DRP'), is bad in law as per provisions of section 144C(10) r.w.s. 144C(13) of the Income-tax Act, 1961 ('the Act') and hence liable to be quashed."

" 9. We have considered the rival submissions. We find that on identical facts, this Tribunal in the case of Software Paradigms Infotech (P.) Ltd. (supra) has quashed the final order of assessment observing as follows:-

"3.3.1 We have heard the rival contention of both parties in the matter and perused and carefully considered the material on record. The undisputed facts on record, as brought out by the discussions above, is that the AO, as per law, was required to pass the final order of assessment dated 17/1/2014 for asst. year 2009-10 u/s 143(3) r.w.s 144C of the Act in conformity with the directions issued by the DRP u/s 144C(5) of the Act, which are binding on him as per section 144C(10) thereof and within the time prescribed u/s 144C(13) of the Act. We find that instead of passing the final order of assessment as required by law, the AO passed the impugned final order of assessment dated 17/1/2014 u/s 143(3) r.w.s 92CA of the Act; which, as contended by the id AR, is identical to the draft order of assessment passed on 14/3/2013 by only incorporating this TPO's proposals and , thereby evidently giving the DRP's mandatory directions issued u/s 144C(5) of the Act a complete go-by. In our view, it is factually established that the AO in the final order of assessment dated 17/1/2014 has not given effect to or carried out the binding directions of the DRP as required u/s 144C(10) within the time specified u/s 144C(13) of the Act; which is a clear violation of the binding provisions of sec. 144C(10) and (13) of the Act. Therefore, in our considered opinion, the conduct of the AO/TPO in passing the impugned final order of assessment dated 17/1/2014 is a clear case of defiance and disregard to the binding directions IT(TP)A No.2664/Bang/2017 of the higher authorities, i.e, the DRP in the case on hand. In fact, in the impugned order dated 17/1/2014 there is not even a single reference to the DRP's directions issued us/ 144C(5) of the Act vide order dated 30/12/2013.

3.3.2 In the factual and legal matrix of the case on hand, as discussed above, we are of the considered view that the impugned final order of assessment for asst. year 2008-09 passed u/s 143(3) r.w.s 92CA of the Act by the AO, in violation of the express mandatory provisions of sec. 144C(10) and (13) of the Act by not passing the impugned order in pursuance of and in conformity with the binding directions of the DRP issued u/s 144C(5) of the Act, within the time specified for this purpose, has rendered the said impugned final order of assessment unsustainable in law. We, therefore, quash the impugned final order of assessment for asst. year 2009-10 passed by the AO u/s 143(3) r.w.s 92CA of the Act dated 17/1/2014 in the case on hand. W hold and direct accordingly. Consequently, ground No. 17 of assessee's appeal is allowed."