DRP Cannot Entertain Objections After Final Order; Appeal Held Not Maintainable

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,

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