2023 (9) TMI 1556

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....unsel with Ms Easha Kadian and Ms. Hemlata Rawat, Standing Counsels. For the Respondent : Mr Vishal Kalra, Advocate. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 49003/2023 1. Allowed, subject to just exceptions. CM APPL. 49002/2023 [Application filed on behalf of the appellant seeking condonation of delay of 58 days in filing the appeal] 2. This is an app....

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.... in the assessment order being set aside. The basis for reaching this conclusion is indicated in paragraph 10 of the impugned order which reads as under:  "10. Then it can be appreciated that vide letter dated 18.12.2020 available at page No. 1 of the paper book the Id AO was specifically informed of the fact of merger of the assessee M/s. Wiley Subscription Services Inc with appella....

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....ia Ltd., (2019) 416 ITR 613 (SC). 9. Furthermore, the Tribunal has also noted in paragraph 11 of the impugned order that the Assessing Officer (AO), while passing the assessment order, failed to adhere to the direction issued by the Dispute Resolution Panel (DRP). 10. Thus, a perusal of the record shows that despite the AO being informed by the respondent/assessee on 18.12.2020 and 23.03.202....

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....he name given in the DRP's order. 13.1 Having regard to this direction, Mr Kalra says that the AO could not have veered away from the mandate given to him by the DRP. In support of this plea Mr Kalra relies upon Section 144C(13) of the Income Tax Act, 961 [in short, "the Act"]. 14. There is, however, one aspect which Mr Kalra needs to return with instructions on, which is as to the date when....