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TMI Blog2024 (5) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... and relevant information everything else (like when order is visible to AO, date of uploading some document by DCIT/ACIT circle 2 (1) (1) Delhi) has been submitted by Respondents. It is fair to conclude that date of uploading DRP order on ITBA portal is 27.04.2022. As per section 144C(13) of the Act, assessment had to be completed on or before 31.05.2022. In present case the assessment is completed only on 30.6.2022 i.e., it is time barred null and void. Therefore, impugned assessment order dated 30.06.2022 is set aside being barred by limitation - Appeal of the assessee is allowed. - Shri M Balaganesh, Accountant Member And Shri Vimal Kumar, Judicial Member For the Assessee : Shri Nageswar Rao, Advocate, Ms. Viyushti Aggarwal, Advocate F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .w.s 143(3) of the Income Tax Act, 1961. The assessee filed objections before the Ld. DRP-1, New Delhi which passed order dated 8.4.2022. Learned TPO vide its order under section 92CA(3) of the Income Tax Act, 1961 dated 28.07.2021 has proposed adjustment of Rs. 20,68,56,191/-. 3. In response to draft assessment order assessee filed appeal before Learned DRP on 8.4.2022 for assessment year 2018-19 has passed some specific directions to the Learned TPO regarding Arm s length price. The Learned TPO had passed an order on 12.05.2022 after giving effect to the directions of the Hon ble DRP and revised the income of the assessee by Rs. 17,55,07,251/- instead of Rs. 20,68,56,191/-. 4. Learned representative for appellant / assessee submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of the electronic record is fixed by the provisions of sub-section (2) of Section 13. When the addressee has designated a computer resource, receipt occurs when the record enters the computer resource so designated. Otherwise, where no computer resource is designated, the receipt of the record 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. 7. So the appeal may be accepted. 8. Learned Departmental Representative submitted that the present case is not covered by the judgment of Nikon India Private Ltd. vs ACIT s case (supra). Hon ble DRP passed order on 25.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration by the Hon'ble Supreme Court in the case of Union of India Vs. G. S. Chatha Rice Mills reported (2021) 2 Supreme court Cases 209 dated 23.09.2020 as under:- The dispatch of a record occurs when it enters a computer resource outside g the control of the originator. The time of receipt of the electronic record is fixed by the provisions of sub-section (2) of Section 13. When the addressee has designated a computer resource, receipt occurs when the record enters the computer resource so designated. Otherwise, where no computer resource is designated, the receipt of the record 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id of justice. Procedural and technical hurdles shall not be allowed to come in the way of the court while doing substantial justice. If the procedural violation does not seriously cause prejudice to the adversary party. courts must lean towards doing substantial justice rather than relying upon procedural and technical violation. We should not forget the fact that litigation is nothing but a journey towards truth which is the foundation of justice and the court is required to take appropriate steps to thrash out the underlying truth in every dispute. Therefore, the court should 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case are:- S. No. Events Nikon Present 1. Directors of DRP issued under section 144(c)5 17.03.2022 08.04.2022 2. Assessment case transferred from Faceless AO to JAO under section 144B(8) of the Act 22.04.2022 Present case transferred on 25.4.2022 3. DRP order received by JAO 02.05.2022 18.05.2022 4. Final assessment order passed 30.06.2022 30.06.2022 5. Limitation from April 2022 will end on 31.05.2022 31.05.2022 17. In the context of faceless assessment process time and place of dispatch and receipt of electronic document (in this case DRP order) is required to be ascertained by reference to section 13 of Information Technology Act, 2000 which is the basis prescribed under section 144B of Income Tax Act also (refer section 144 B (6)(v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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