2024 (11) TMI 873

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....directions of Hon'ble Dispute Resolution Panel (hereinafter referred as "Hon'ble DRP") dated 24/05/2022 and the order dated 25/07/2021 passed by Ld. Transfer Pricing Officer (hereinafter referred to 'Ld. TPO') to give effect to the directions of Hon'ble DRP. 2. Brief facts of the case are that, the appellant /assessee is a Company incorporated in Korea engaged in producing all kinds of railway vehicles such as electric multiple units, high speed trains, light rail vehicle, locomotives and passenger coaches, car manufacturing systems and environment plants. The assessee e-filed return of income on 26/03/2019 declaring total income of Rs. 13,64,92,120/-. The case was selected for scrutiny through CASS. Notice u/s 143(2) of the Income Tax Act....

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....aw barred by time limitation and without jurisdiction. 6. Learned authorized representative for appellant/assessee submitted that final assessment order so passed on the pivotal issue that such order is vitiated in law owing to bar of limitation and thus non est in law at the threshold. Hon'ble High Court of Delhi in case of PCIT vs. Fiberhome India P. Ltd. (ITA 91/2025 judgment dated 05.02.2024) has held that the time lines as provided under section 144C(13) are mandatory in character. Hon'ble Delhi High Court in the case of Louis Drefus company India Private Limited vs. DCIT judgment dated 30.01.2024 in similar facts have also taken a view adverse to the Revenue. 7. Hon'ble Supreme Court in the case of Union of India Vs. G. S. C....

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....24.05.2022 having DIN number ITBA/DRP/S/91/2022-23/1043184418(1) dated 26.05.2022 on 01 June, 2022 vide Diary No.123(copy attached). There was no communication regarding DRP Order dated 24.05.2022 having DIN number ITBA/DRP/S/91/2022- 23/1043184418(1) dated 26.05.2022 on the Email from Hon'ble DRP. It is also stated that manual orders uploaded by the DRP are not visible in the assessment worklist of the AO and hence the AO is not notified about the same in the ITBA portal. The case reflected in AOs worklist on 30.06.2022. This is also evident from the "Order Sheet Details" downloaded from ITBA in the case of the assessee for AY 2018-19 (copy enclosed). Hence the AO did not receive any communication of the said DRP order either through....

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....is when it is retrieved by the addressee. These provisions have been incorporated in the law to enable the dispatch and receipt of a record in the electronic form to be defined with precision with reference to both time and place." On a cohesive reading of provision of section 130 and 144B of the Act read together with section 13 of the Information Technology Act, 2000, we hold that the moment document is uploaded by the originator (which in the present case Id DRP) on 07.04.2022 in ITBA portal that dispatch from the side of the Id DRP is complete and since the entire documents are uploaded through electronic mode, the same happens seamlessly and accordingly, the receipt of the said document also becomes instantaneously. Hence, the date of....

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....uld take a lenient view when an application is made for production of the documents under sub-rule (3)." 13. Hon'ble Supreme Court of India in Civil Appeal No. 1829 of 2023 in the case of the National Faceless Assessment Centre & Ors. Vs Automotive Manufacturers Private Limited order dated 21.03.2023 held as under:- "4. Having heard Shri Balbir Singh, learned ASG, appearing of the Revenue and Shri Dharan Gandhi, learned counsel appearing for the respondent-assessee and having gone through the impugned judgment and order passed by the High Court and considering the fact that the Assessment Order was passed without issuing a show cause notice with a draft Assessment Order, as was mandatorily required, under Section 144B of the Act, as such....