SKYBRIDGE SOLUTIONS PRIVATE LIMITED,HYDERABAD vs. DCIT, (TP)-2 HYDERBAD, HYDERABAD

ITA 184/HYD/2024Status: DisposedITAT Hyderabad29 April 2024AY 2021-22Bench: SHRI LALIET KUMAR (Judicial Member)7 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an appeal against an assessment order passed under Section 144C(3) of the Income Tax Act, due to the assessee's failure to raise objections, is not maintainable before the Tribunal as per Section 253(1)(d). This is because the order was not passed pursuant to directions from the Dispute Resolution Panel.

What were the facts?

The assessee, Skybridge Solutions Private Limited, did not file objections against the draft assessment order. Consequently, the Assessing Officer passed the final assessment order based on the draft order. The assessee then filed an appeal before the ITAT.

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT. Specifically, whether an assessment order passed under Section 144C(3) due to non-filing of objections is appealable under Section 253(1)(d).

Which sections of the Income-tax Act were involved?

Section 144C,Section 253(1)(d),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” , HYDERABAD

Before: SHRI LALIET KUMAR & SHRI MADHUSUDAN SAWDIA, ACCOUNANT MEMBER

For Appellant: Shri Mahesh Raichandani, C.A
For Respondent: Ms. K. Haritha, CIT-DR
Hearing: 23.04.2024Pronounced: 29.04.2024

PER LALIET KUMAR, J.M.

The appeal of the assessee for A.Y. 2021-22 arises from the impugned assessment order passed u/s 143(3) r.w.s. 144C(3) r.w.s. 144B of the Income Tax Act dated 26.12.2023. 2. The brief facts of the case are that the assessee is a software development and services company, filed its income tax return for the assessment year 2021-22 on 09.03.2022, declaring a total income of Rs.1,06,49,030. The return was processed under section 143(1)(a) of the Income Tax Act on 24.08.2022. Subsequently, the case was select

The order continues below.

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