Appeal against DRP order not maintainable if DRP has not given any directions to AO to pass assessment order

ITAT CHENNAI BENCH ‘A’

Intimate Fashions (India) (P.) Ltd.

versus

Assistant Commissioner of Income-tax, Company Circle II(3), Chennai

IT APPEAL NO. 1513 (MDS.) OF 2012
[ASSESSMENT YEAR 2008-09]

JANUARY 29, 2013

ORDER

N.S. Saini, Accountant Member – This is an appeal filed by the assessee against the order of the Dispute Resolution Panel (DRP), Chennai, dated 4.6.2012.

2. The appeal was heard on the following grounds of appeal raised by the assessee on the limitation aspect of the order passed by the Assessing Officer:

“11. The Appellant submits that the order passed by AO, being beyond the time limit prescribed u/s 144C of the Act, is not valid in law.

12. The Appellant, therefore, submits that the Assessment order may be annulled and that, the additions made may be deleted.”

3. The A.R of the assessee has filed written arguments which reads as under:

“1. Contention of the Appellant

The appellant submits that the assessment order dated 15 June 2012 passed by the learned Assessing Officer (‘AO’) is time barred as the same is passed beyond the time limit prescribed in section 144C(4) of the Act.

2. Our submissions

2.1 Relevant provisions of section 144C of the Act reproduced below for ready reference.

2.1.1 Section 144C(2) of the Act

On receipt of the draft order, the eligible assessee shall, within thirty days of the receipt by him of the draft order –

(a) File his acceptance of the variations to the Assessing Officer; or

(b) File his objections, if any, to such variation with –

(i) The Dispute Resolution Panel; and

(ii) The Assessing Officer

2.1.2 Section 144C(4) of the Act

The Assessing Officer shall, notwithstanding anything contained in section 153[or 153B] pass the assessment order under sub-section (3) within one month from the end of the month in which –

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