TREND MICRO AUSTRALIA PROPRIETARY LIMITED,AUSTRALIA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT. TAX 3(1)(1), DELHI

ITA 2730/DEL/2023Status: DisposedITAT Delhi20 March 2026AY 2020-21Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the DRP directions were communicated to the AO on 30.05.2023. As per Section 144C(13), the AO was required to pass the final assessment order within one month from the end of that month, i.e., by 30.06.2023. Since the order was passed on 30.07.2023, it was time-barred.

What were the facts?

The assessee's appeal challenges the final assessment order dated 30.07.2023, passed under section 143(3) r.w.s 144C(13) of the Income Tax Act, 1961. The sole ground of appeal concerns the validity of this order due to being passed beyond the prescribed limitation period.

What were the issues?

Whether the final assessment order, passed under Section 144C(13) of the Act, was issued within the stipulated period of limitation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D”, DELHI

Hearing: 22/12/2025Pronounced: 20/03/2026

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the Assessment Order dated 30.07.2023 passed u/s.143(3) r.w.s 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), for AY 2020-21. 2. The solitary issue assailed by the assessee in appeal is va

The order continues below.

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