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2023 (11) TMI 191 - ITAT MUMBAIValidity of assessment u/s 144C - period of limitation - HELD THAT:- According to the provisions of section 144C (13) on receipt of the direction of DRP, AO shall, in conformity with the directions, complete the assessment within one month from the end of the month, in which such direction is received. Therefore, it clearly says that the AO gets one month time from the end of the month in which the directions are received. In the present case, the assessee has asked the secretariat of the Dispute Resolution Panel, as per letter dated 15/12/2022, about date of sending the directions to AO. To this, an email reply was received from the ITO Headquarter, DRP – 1, Western Zone, Mumbai that the DRP has passed the direction and uploaded the same in ITBA system on 26/5/2022. Therefore, apparently as soon as the order is uploaded on the ITBA website, the time limit of one month will start from the end of the month in which such directions are received/ uploaded. DR could not produce before us any evidence that on 26/5/2022, the directions of the DRP were not received by AO. Therefore, the time limit ends for passing the final order on 30/6/2022. However, the assessment order was passed on 31/7/2022 and therefore, it is barred by limitation. Appeal of assessee allowed.
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