HAIER APPLIANCES INDIA PRIVATE LIMITED,DELHI vs. DCIT, IT & TP DELHI 2(1)(1), NEW DELHI

ITA 417/DEL/2022Status: DisposedITAT Delhi17 October 2023AY 2017-148Bench: SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, MS ASTHA CHANDRA (Judicial Member)38 pages
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What did the Tribunal hold?

The Tribunal held that the assessment order was time-barred because the Dispute Resolution Panel (DRP) directions were communicated on November 30, 2021, making the assessment order dated January 31, 2022, invalid. The Tribunal quashed the assessment order on this ground.

What were the facts?

The assessee's appeal was against an assessment order passed under Section 143(3) read with Section 144C(13) and 144B of the Income-tax Act, 1961. The primary ground argued was that the assessment proceedings were time-barred.

What were the issues?

The key legal issue was whether the assessment proceedings were completed within the prescribed timelines, specifically concerning the communication of DRP directions and the subsequent assessment order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 132

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, DELHI ‘I’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS ASTHA CHANDRA

For Appellant: Shri Nageshwar Rao, Adv, Shri Parth, Adv, Shri Akshay Uppal, Adv
For Respondent: Shri Rajesh Kumar, CIT-DR, Shri Manu Chaurasia, Sr. DR
Hearing: 11.10.2023Pronounced: 17.10.2023

Heard together (2 matters)

SA No. 80/DEL/2022
ITA No. 417/DEL/2022

Read from the judgment's own cause title. This page is filed under one of them.

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

-

This appeal by the assessee is preferred against the order dated

31.01.

2022 framed u/s 143(3) r.w.s 144C(13) r.w.s 144B of the Income-

tax Act, 1961 [hereinafter referred to as 'The Act'] pertaining to A.Y.

2017-18. 2. The grievances of the assessee read as under:

“Based on the facts and circumstances of the case and in law, Haier Appliances India Pre Limited (hereinafter referred to as Haler India or the Appellant) craves leave to prefer an appeal against the order passed by the National Fac

The order continues below.

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