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    <title>2021 (9) TMI 1460 - ITAT BANGALORE</title>
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    <description>The ITAT held that the Dispute Resolution Panel (DRP) lacks the authority to condone delays in filing objections as explicitly stated in the ruling. Additionally, the ITAT clarified its limited jurisdiction in determining if the assessment order is time-barred, directing the assessee to appeal before the CIT(A) in such cases. As a result, the ITAT dismissed the appeal, emphasizing adherence to legal boundaries and relevant case laws.</description>
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      <description>The ITAT held that the Dispute Resolution Panel (DRP) lacks the authority to condone delays in filing objections as explicitly stated in the ruling. Additionally, the ITAT clarified its limited jurisdiction in determining if the assessment order is time-barred, directing the assessee to appeal before the CIT(A) in such cases. As a result, the ITAT dismissed the appeal, emphasizing adherence to legal boundaries and relevant case laws.</description>
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