2022 (10) TMI 1053

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....he primary ground of challenge is that the impugned order is barred by limitation. 2.The petitioner, represented by Mr.Vikram Vijayaraghavan had filed an appeal before the Income Tax Appellate Tribunal (Tribunal/ITAT), challenging a final order of assessment passed by the Assessing Officer, arrayed as R1, in terms of Section 143(3) r/w 92(C)(A) r/w 144(C) of the Income Tax Act, 1961 (in short 'Act'). 3.The revenue had also been aggrieved by the aforesaid assessment order and challenged the same before the Tribunal. The cross appeals of the petitioner and the revenue were taken up for hearing together, and disposed by an order of the Tribunal dated 24.07.2015. 4.In effect, all issues stood remanded to the file of the Assessing Off....

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....for hearing on 19.12.2017 on which date the petitioner appeared. After hearing of the matter at some length, nothing came of the hearing and the matter continued to remain on the files of the DRP. 9.Thereafter and after the elapse of a period of three years, the petitioner once again reiterated the long pendency of the matter before the DRP and by letter dated 29.01.2020 requested DRP to take the matter up for hearing. This letter and the subsequent hearing concluding in the impugned order is relied upon by the revenue to contend that the petitioner had co-operated in the impugned proceedings and hence cannot now seek to challenge the same on the ground that the proceedings are barred by limitation. 10.Before adverting to this submission,....