9911796707
TMI Blog2024 (10) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... er has sought for the following reliefs:- "a) Issue writ in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned transfer pricing order ITBA/TPO/F/92CA3/2021- 22/1034559725(1) dated: 31.07.2021 (vide Annexure-C) under Section 92CA(3) in relation to assessment year 2018- 19 and impugned draft assessment order ITBA/AST/F/144C/2021-22/1036016749(1) dated: 29.09.2021 (vide Annexure-M) passed pursuant thereto; b) Issue writ in the nature of Prohibition or any other appropriate writ, order or direction staying all further proceedings pursuant to impugned transfer pricing order ITBA/TPO/F/92CA3/2021-22/1034559725(1) dated: 31.07.2021 (vide Annexure-C) and impugned draft assessment order ITBA/AST/F/14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on 02.08.2021, the petitioner received an e-mail enclosing a copy of an unsigned order purported / alleged to have been passed on the last date i.e., 31.07.2021. The said enclosed order was both digitally and physically unsigned as can be seen from the order itself, which was also not available on the ITBA portal. Subsequently, the petitioner received one more email on 13.08.2021 purporting to enclose a copy of physically / manually signed TPO order dated 31.07.2021. So also, on 16.08.2021, the unsigned TPO order was uploaded in the ITBA portal after expiry of time limit and without even being authenticated by the TPO's digital signature. 3.1 Petitioner contends that based on the aforesaid unsigned an illegal TPO order, which was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 31.07.2021 had not been signed either digitally or physically / manually on that day when it was uploaded, it cannot be said that the TPO order was not passed within the period of limitation. Under these circumstances, the respondents sought for dismissal of the petition. 5. The petitioner has filed its rejoinder interalia denying and disputing the various contentions urged in the statement of objections by the respondents. It is contended that the TPO order was not passed on 31.07.2021 as contended by the respondents. It is alternatively submitted that even assuming the TPO order was generated on 31.07.2021, the same was uploaded subsequently on 13.08.2021 along with physically / manually signed TPO order, which was never digitally sig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the TPO order dated 31.07.2021 which is undisputedly unsigned as on that day. In fact, as is clear from the emails at Annexures-R2 and R3 dated 02.08.2021 addressed by the 2nd respondent to the 1st respondent - TPO, the impugned order had not been digitally signed and the TPO was instructed to take necessary steps to sign the order which was done physically / manually by him subsequently and furnished to the petitioner along with the email dated 13.08.2021. The undisputed fact that the TPO order was not digitally signed on 31.07.2021 or subsequently even on 02.08.2021 when the respondent addressed an email to the petitioner and that the same was subsequently physically / manually signed on 12.08.2021 and furnished to the petitioner along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner received an email on 02.08.2021 enclosing a copy of the TPO order which was neither signed digitally nor manually / physically as on that day, thereby rendering the same invalid, illegal and barred by limitation. (vi) The petitioner received an email on 13.08.2021 enclosing a copy of the TPO order which was physically / manually signed only on 12.08.2021, much beyond the last date of limitation i.e., 31.07.2021; (vii) The undisputed fact that the 2nd respondent noticed that the TPO order was digitally unsigned on 31.07.2021 as evident from the email addressed by him to the 1st respondent on 02.08.2021 is sufficient to come to the conclusion that digital / physical / manual signature of the TPO on the order is an essential and manda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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