MICROSOFT CORPORATION (INDIA) PVT LTD,DELHI vs. DCIT (16) (1) DELHI, DELHI

PDF · subscribers
ITA 1862/DEL/2022Status: DisposedITAT Delhi04 September 2025AY 2017-18Bench: SHRI MAHAVIR SINGH, VICE PRESDIENT (THIRD MEMBER), SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)59 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the final assessment order was passed beyond the time limit prescribed under Section 144C(13) of the Income Tax Act. The receipt of DRP directions by the Assessment Unit was considered to be 13.04.2022, making the order passed on 30.06.2022 time-barred.

What were the facts?

The assessee's appeal challenges the validity of the final assessment order dated 30.06.2022, arguing it was passed beyond the statutory time limit. The Dispute Resolution Panel (DRP) issued directions on 23.03.2022, which were uploaded on the ITBA portal on 01.04.2022. The Assessing Officer (AO) passed the final assessment order on 30.06.2022.

What were the issues?

The primary issue was whether the final assessment order was passed within the stipulated time frame after the receipt of DRP directions, considering the electronic communication methods.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(5),Section 144C(13),Section 144B(8),Section 13

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Hearing: 04/09/2025

This appeal by the assessee is directed against the assessment order dated 30.06.2022, passed u/s. 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for assessment year 2017-18. After hearing the appeal, the Judicial Member allowed legal issue raised in ground no. 1 of the appeal and consequently upheld the order of CIT(A). The Accountant Member opined otherwise and wrote a separate order dismissing ground no. 1 in appeal of the assessee. On account of difference of opinion

More judgments on Section 144C(5)

All 865 judgments and leading authorities on Section 144C(5) →

Recent GST High Court judgments

Search GST case law →