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2024 (1) TMI 912 - ITAT DELHIValidity of final assessment order passed u/s 144C - Period of limitation - as argued as due date prescribed u/s 144C the order passed by the AO is barred by limitation, and hence, treated as void - HELD THAT:- The draft of the Assessment Order, in this case, has been passed on 04.03.202. The assessee filed objections before ld. DRP on 06.04.2022, i.e., after the due date of the time allowed for filing of the objections before the ld. DRP. The due date for passing of the final Assessment Order was 31.05.2022. Since the final Assessment Order has been passed on 27.12.2022 in divergence to due date prescribed u/s 144C of the Income Tax Act, we hold that, the order passed by the Assessing Officer is barred by limitation, and hence, treated as void. The assessee vide letter dated 11.04.2022 has filed a letter before the Assessing Officer informing that the assessee has filed objections before the office of DRP-II on 06.04.2022 against the draft Assessment Order. This clearly proves that the assessee has filed objections before the DRP after the due date. Under such circumstances the AO should have carried the proceedings to finalize the Assessment Order as per the provisions of section 144C(4).
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