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TMI Blog2018 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ad requested us to give direction to condone the delay in filing the objections. In the interest of justice and equity and to avoid protracted litigation, we condone the delay of one day in filing the assessee’s objection before the DRP. Therefore, the order of the DRP dated 05.08.2016 is set aside. The DRP is directed to take up Form No.35A filed by the assessee along with annexures and evidences for the consideration of the same on merits. The DRP shall provide adequate opportunity of hearing to both the parties and shall comply with the procedure prescribed u/s 144C of the I.T.Act and shall pass direction as expediously as possible. X X X X Extracts X X X X X X X X Extracts X X X X ..... essee's objections by the DRP, final assessment order u/s 143(3) r.w.s. 144C r.w.s. 92CA of the I.T.Act was passed vide order dated 22.08.2016. In the final assessment order, addition proposed in the draft assessment order was incorporated. 2.4 Against the final assessment order, the assessee has filed the present appeal before the Tribunal. 3. The learned Counsel for the assessee submitted that the rejection of application of assessee's objections by the DRP cannot be presumed as a direction as mandated in section 144C(5) r.w.s. 144C(6). Therefore, according to the learned Counsel, the final assessment order passed on 22.08.2016 was barred by limitation. According to the learned Counsel, the Assessing Officer as per the provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative readily agreed to the alternative submission made by the learned Counsel for the assessee. 4. We have heard the rival submissions and perused the material on record. The Hon'ble High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh High Court in the case of M/s.Rain Cements Limited v. DCIT (supra) had condoned the delay of one day in filing the assessee's objection before the DRP and directed the DRP to consider the issue on merits. The relevant finding of the Hon'ble High Court reads as follows:- "45. Therefore we are of the considered view that it is possible for this Court to set aside the order of the Dispute Resolution Panel and remit the matter back to them for a consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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