Vibgyor Printing & Packaging (P) Limited Vs ACIT (ITAT Kolkata)
In a notable ruling, the ITAT Kolkata allowed assesse’s appeal holding that the assessment order passed u/s 144C(13) r.w.s. 143(3) was beyond the statutory limitation peri-od. Despite the DRP uploading its directions on 30.09.2024, the AO issued the final order only on 07.11.2024, well beyond the per-mitted timeframe ending 31.10.2024.
The Tribunal relied heavily on the Madras High Court’s decision in Ramco Cement, which clarified that uploading of DRP directions on the ITBA portal is equivalent to their receipt by the AO, thereby starting the limitation clock immediately.
Dept argued that though the DRP’s order has been uploaded on 30.09.2024, it is possible that the AO would have actually received the same on a later date. The AO failed to justify the delay or prove receipt on a later date, despite full ITBA access. Consequently, the ITAT struck down the assessment as time-barred, emphasising that internal system inefficiencies cannot override statutory deadlines.
Takeaway: This decision reaffirms the sanctity of procedural timelines under section 144C(13). Taxpayers and tax practitioners must vigilantly track DRP upload dates on ITBA, which may now be judicially accepted as the official “receipt date” for limitation computation.
