TaxTMI 
TaxTMI 
2025 (12) TMI 1286
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....ommissioner of Income Tax, Circle 19(1), Delhi, under Section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), pursuant to the directions of the Dispute Resolution Panel ("DRP") under Section 144C(5) of the Act for the Assessment Year 2018-19. 2. The assessee has raised additional ground of appeal in terms of Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 in the following manner: "2. That on the facts and circumstances of the case and in law, the impugned final assessment order dated 30.08.2022 passed under section 143(3) r.w.s. 144(13) of the Income-tax Act, 1961 (the Act), being barred by limitation in terms of section 144C(13) of the Act, is bad in law and void-abinitio ....
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....risdictional issue to this effect that the assessment order dated 30.08.2022 passed under Section 143(3) r.w.s. 144(13) of the Act is barred by limitation in terms of Section 144C(13) of the Act and therefore, is liable to be quashed as void ab initio. 4. As the jurisdictional ground has been raised by the assessee along with other grounds we would like to consider the same at the very threshold of the matter. 5. It is stated by the Learned Senior Counsel representing the assessee that the Learned DRP has passed order on 27.06.2022 which was uploaded on the ITBA portal on the next day i.e. 28.06.2022 which is evident from the noting appearing from the said DRP's order dated 27.06.2022. Since the same was uploaded in the ITBA portal on....
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....oaded in the ITBA portal. In this regard he has also relied upon on to very many judgments passed by different forums. Some of those are as follows: - Louis Dreyfus Company India (P) Ltd vs DCIT: [2024] 464 ITR 595 (Del) - PCIT vs Fiberhome India (P) Ltd: [2025] 482 ITR 221 (Del) - PCIT vs Sterling Oil Resources Ltd: [2025] 171 taxmann.com 581 (Bom) - Rapiscan Systems (P) Ltd vs ADIT: [2025] 473 ITR 485 (Telangana) - CIT vs Ramco Cements Ltd: [2025] 474 ITR 9 (Mad) - Microsoft Corporation (India) P Ltd vs DCIT: ITA No.1862/Del/2022 (Del Trib.) (TM) - Hyundai Rotem Company Indian Project Offices vs ACIT: [2025] 210 ITD 326 (Del Trib.)Revenue's appeal dismissed in [2025] 180 t....
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....e on 28.06.2022 has been mentioned in the following manner: "DIN No: ITBA/DRP/M/144C(5)/2022-23/1043639611(1) Dt. 28.06.2022" 7.1 Thus, it is an admitted position that once the order is uploaded on the ITBA portal, which is a part of faceless assessment regime, cannot be questioned at all, which could rather be deemed to be sufficient communication to the concerned assessee and the authorities as well. The plea, therefore, taken by the Assessing Officer in order to justify the delay in passing the final order on 30.08.2022 stating that the communication was received through email on 07.07.2022 in the office of NEAC, Delhi, directing the TPO to recalculate the adjustment is of no consequence, rather becomes redundant. On this asp....
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.... 2019 makes the following salient provisions:- "4(2). All communication among the assessment unit, review unit, verification unit or technical unit or with the assessee or any other person with respect to the information or documents or evidence or any other details, as may be necessary for the purposes of making an assessment under this Scheme shall be through the National e-assessment Centre." 22. It is thus manifest that as per the provisions of E-as, 2019, all orders, notices and decisions have to be necessarily uploaded on the ITBA portal and as part of the larger faceless assessment regime which now holds the field. The uploading of the directive of the DRP on the ITBA portal would thus constitute valid and sufficien....