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2018 (7) TMI 809 - AT - Income TaxCondoned the delay of one day in filing the assessee’s objection before the DRP - Held that:- The Hon’ble High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh High Court in the case of M/s.Rain Cements Limited v. DCIT [2016 (9) TMI 601 - ANDHRA PRADESH HIGH COURT] had condoned the delay of one day in filing the assessee’s objection before the DRP and directed the DRP to consider the issue on merits. Both the parties had requested us to give direction to condone the delay in filing the objections. In the interest of justice and equity and to avoid protracted litigation, we condone the delay of one day in filing the assessee’s objection before the DRP. Therefore, the order of the DRP dated 05.08.2016 is set aside. The DRP is directed to take up Form No.35A filed by the assessee along with annexures and evidences for the consideration of the same on merits. The DRP shall provide adequate opportunity of hearing to both the parties and shall comply with the procedure prescribed u/s 144C of the I.T.Act and shall pass direction as expediously as possible.
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