TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 29
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.... the assessee has stressed for disposal of the additional ground which goes on to question the legality of the final assessment order passed. As for convenience, the additional ground as raised is reproduced below:- "1A. Impugned order dated 30th November, 2021 is passed beyond the statutory time limit prescribed under section 144C(13) of the Act and is time barred, null and void." 3. At the time of hearing on 08.04.2025, the ld. DR has sought adjournment on the basis that report has to be called from the AO which was opposed by the ld. counsel on the basis that the additional ground was filed on 11.03.2025 and on 20th March, 2025 the Bench had directed the ld. DR to call for a report from the AO on the aforesaid additional ground. He o....
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....urts and different benches of this tribunal, the coordinate Bench has held as follows:- "11. In order to decide the issue, the critical fact to be examined is whether the DRP order once signed is automatically available i.e. received by the AO in the ITBA portal. We in this regard notice that the Hon'ble Madras High Court in the case of Ramco Cements Ltd (supra) has examined the functionalities of the ITBA Portal with regard to DRP directions and has given the finding that the DRP directions are immediately available to the Faceless AO (FAO) as well as JAO. It was contended by the revenue in the said case that when the DRP user has initiated the DRP proceedings by using an option of manually entering the details of the Section 144C or....
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....side the pending / Assessment Proceedings work-item. In either of the above scenarios, however, the DRP order would be visible in the '360 Degree' screen to the FAO if any assessment work item is pending with the FAO related to that PAN. The JAOs can view the DRP order in '360 Degree' screen for all the PANs existing in their jurisdiction. Besides, JAO can also get the details from DRP by offline letter/communication. FAOs can also call for any details from JAOs by using the 'Issue Letter' functionality inside the workitem, and in response the JAOs can upload the details by using "Uploading of Documents based on the DIN/PAN-AY" screen in ITBA. Regards, ITBA Team (Emphasis supplied) 27. Paragraphs 1 and 2 of the above Advisory st....
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....ure that the assessment proceedings are strictly in accordance with statutory limitation, has been given full and complete access to all inputs required for completion of the assessment including the directions of the DRP immediately on their uploading into the ITBA portal by the DRP. 31. Clearly, limitation cannot be dependent on varying user functionalities which are nothing but internal processes. If this argument were to be accepted, the commencement of limitation would vary depending on the option exercised by the user which would defeat the purpose of statutory limitation apart from being an acceptable proposition. 32. The starting point of limitation has thus to be reckoned from the earliest instance when the directions of the ....
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....re unable to agree with the argument that the decisions relied on by the ld AR is with respect to FAO and cannot be applied to JAO. Accordingly in our considered view, the DRP directions either through online system mode or through manual to system mode, once digitally signed is available to JAO immediately in the ITBA system and hence the clock starts ticking for the JAO from that date for the purpose of passing the final assessment order under section 144C(13) i.e. from 30.06.2022 in assessee's case. ..................................................................................................................................... .........................................................................................................