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

(A.Y. 2020-21) Trend Micro Australia Proprietary Ltd., Level-15, 1-Pacific Highway North, Sydney NSW 2060, Australia 2060 ...... अपीलार्थी/Appellant PAN: AAECT-4864-E बिाम Vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Civic Centre, .....प्रनिवादी/Respondent New Delhi 110002 अपीलार्थी द्वारा/ Appellant by: Shri Vishal Kalra, Advocate, Ms. Reema Grewal, Chartered Accountant and Ms. Snigdha Gautam, Advocate प्रनिवादीद्वारा/Respondent by: Shri M.S Nethrapal, CIT-DR सुिवाई की निथर्थ/ Date of hearing : 22/12/2025 घोषणा की निथर्थ/ Date of pronouncement : 20/03/2026 आदेश/ORDER 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.

Shri Vishal Kalra, appearing on behalf of the assessee submits that pursuant to directions of the Dispute Resolution Panel (DRP) dated 30.05.2023, the Assessing Officer (AO) was duty bound to passed final assessment order within one month from the end of the month in which DRP directions were communicated to the AO. In the present case, the DRP directions were communicated by the DRP to the AO on 30.05.2023, that is on the date of passing directions itself. To substantiate his submissions, the ld. Counsel referred to e-mail originating from email address of DRP-2 addressed to the assessee with a copy to the AO. Thus, as per provisions of section 144C(13) of the Act, the AO was duty bound to pass the final assessment order by 30.06.2023. Whereas, the final assessment order has been passed on 30.07.2023 which is clearly beyond the period of limitation specified under section 144C of the Act. The ld. Counsel for the assessee to buttress his arguments placed reliance on the decision rendered by Hon’ble Delhi High Court in the case of CIT vs. Hyundai Rotem Company in ITA 304/2025 decided on 29.10.2025 to contend that even as per stand of the Department, as soon as, directions of the DRP are uploaded on ITBA portal, the same is visible to the AO.