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DRP Cannot Entertain Objections After Final Order; Appeal Held Not Maintainable
Case Law Details
- Case Name
- Mohammed Abdul Aziz Khalid Vs Asst. Director of Income Tax (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Hyderabad
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Mohammed Abdul Aziz Khalid Vs Asst. Director of Income Tax (ITAT Hyderabad)
In this case, Assessee challenged before ITAT the directions issued by DRP dated 15.12.2022, wherein DRP dismissed the objections as not maintainable. Tribunal examined the sequence of events & noted that the Draft Assessment Order u/s 144C was issued on 23.03.2022, & Assessee acknowledged receipt by filing objections before AO on 09.04.2022, instead of filing objections before DRP within the permitted time (up to 22.04.2022).
Since Assessee did not file timely objections before DRP, AO proceeded to pas...
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