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

आयकर अपीलीय अधिकरण
धिल्ली पीठ “डी”, धिल्ली
श्री धिकास अिस्थी, न्याधयक सिस्य एिं
श्री ब्रजेश कुमार स िंह, लेखाकार सिस्य के समक्ष
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “D”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&
SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

आअसं. 2730/धिल्ली/2023 (नि.व. 2020-21)
Trend Micro Australia Proprietary Ltd.,
Level-15, 1-Pacific Highway North, Sydney NSW 2060,
Australia 2060
PAN: AAECT-4864-E

...... अपीलार्थी/Appellant

बिाम Vs.

Deputy Commissioner of Income Tax,
International Taxation, Circle 3(1)(1), Civic Centre,
New Delhi 110002

.....प्रनिवादी/Respondent

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. 2. The solitary issue assailed by the assessee in appeal is validity of final assessment order dated 30.07.2023, on the ground of limitation.

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3. 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.
4. Per contra, Shri M.S Nethrapal, representing the department submits that as per the report received from the AO, physical copy of the DRP directions were delivered to the AO in the month of June on 05.06.2023. Accordingly, the final assessment order was passed within one month from end of the month in which DRP directions were received by the AO.
5. Both sides heard, documents referred to by rival sides during the course of submissions, considered. The short issue for consideration in present appeal is;
Whether, the final assessment order dated 30.07.2023 passed u/s. 143(3) r.w.s.
144C(13) of the Act has been passed within the period of limitation.

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6. The ld. Counsel for the assessee has drawn our attention to the e-mail generated from the email id of DRP-2, a bare perusal of the same clearly shows that DRP directions were communicated to the assessee, as well as, the AO on 30.05.2023. The said email is reproduced herein below:-

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8. Thus, on appreciation of facts in the instant case with reference to provisions of section 144C(13) of the Act and the proof of communication of DRP directions to the AO available on record, we have no hesitation in holding that the DRP

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directions were received by the AO on 30.05.2023, hence, the final assessment order dated 30.07.2023 is time barred. Ergo, is liable to be quashed.
9. Since, the assessee succeeds on the legal issue raised in ground of appeal no.
3, the other grounds of appeal have become academic and thus, are not deliberated.

NV/-
प्रतिलिपि अग्रेपििCopy of the Order forwarded to :
1. अपीलार्थी/The Appellant ,
2. प्रनिवादी/ The Respondent.
3. The PCIT
4. ववभागीय प्रनिनिथि, आय.अपी.अथि., दिल्ली /DR, ITAT, ददल्ली
5. गार्ड फाइल/Guard file.

BY ORDER,

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(Asstt.