Maintainability of Tribunal appeal requires DRP-led final assessment; absence of DRP objections shifts remedy to CIT(A).

Whether a direct appeal to the Tribunal is maintainable where no objections were filed before the Dispute Resolution Panel and the Assessing Officer finalized assessment under section 144C(3) is answered by applying the statutory scheme: an appeal under section 253 to the Tribunal lies only against final assessment orders passed pursuant to DRP directions under section 144C(5). Because the assessee did not file timely DRP objections and the AO finalized the assessment without DRP directions, the correct appellate remedy is to the Commissioner of Income-tax (Appeals); the defect goes to the Tribunal's jurisdiction and is incurable, rendering the Tribunal appeal not maintainable.

---

---

Issues: Whether the appeal filed directly before the Income-tax Appellate Tribunal is maintainable where no objections were filed before the Dispute Resolution Panel and the assessment order was finalized by the Assessing Officer under section 144C(3) of the Income-tax Act, 1961.

Analysis: The appeal was filed against a final assessment order passed under section 144C(3) of the Income-tax Act, 1961. Under the statutory scheme, a direct appeal to the Tribunal under section 253 lies only against a final assessment order passed pursuant to directions of the Dispute Resolution Panel under section 144C(5). The assessee did not file objections before the DRP within the statutory period under section 144C(2), and the Assessing Officer finalized the assessment after treating submissions made only to the AO as ineffective. The absence of DRP objections means the impugned order was not passed pursuant to any DRP directions; accordingly the statutory remedy is to appeal to the Commissioner of Income-tax (Appeals) and not to the Tribunal. This defect pertains to the Tribunal's jurisdiction and is incurable.

Conclusion: The appeal filed before the Tribunal is not maintainable and is therefore dismissed, resulting in the appeal being rejected in favour of the Revenue.

---