AALAYA JEWEL INDUSTRY PRIVATE LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, the appeals of the assessee in ITA

Bench: Shri N.R.S. Ganesan & Shri Abraham P George

condonation of delay, if granted, would would result in curtailing the time available to the DRP for dealing with the objections of the assessee. The ld.DRP thus held that assessee had failed to file its application setting out its objections to the draft assessment order within the time period of 30 days stipulated under the Act and declined to consider