No draft order, no assessment: ITAT quashes order for Section 144C violation

Advertisement DCIT/ACIT Vs CSG Systems International (India) Pvt. Ltd. (ITAT Bangalore) The Income Tax Appellate Tribunal, Bangalore Bench, adjudicated an appeal filed by the Revenue and a cross objection filed by the assessee for Assessment Year 2013-14. The appeal arose from an order of the Commissioner of Income Tax (Appeals), Bengaluru, dated 07.01.2025. Delay in Filing Appeal and Cross Objection At the outset, the Tribunal considered the issue of delay in filing both the Revenue’s appeal and the assessee’s cross objection. The Revenue’s appeal was filed with a delay of 65 days. T...