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TMI Blog2024 (11) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 903 - SUPREME COURT] interpreted this very provision. Applying principles laid down by Hon'ble Supreme Court, only relevant fact necessary for deciding additional ground in present appeal relating to time barred assessment, is time of uploading by DRP of DRP order onto ITBA portal. Intimation letter to DRP order unambiguously shows 26.05.2022 as date of uploading of DRP order. This fact cannot be disputed. Except this critical 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 26.05.2022. As per section 144C(13) of the Act, assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 for the TP risk parameters after obtaining approval u/s 92CA of the Act from CIT (International Taxation)-2, New Delhi vide order dated 24/06/2021. The order of TPO u/s 92CA(3) dated 25/07/2021 was received in which TPO determination of Arms Length Price was provided. Draft order dated 27/09/2021 proposed assessed income of Rs. 21,01,26,630/-. The assessee filed objections before the Ld. DRP, New Delhi against the draft assessment order dated 27/09/2021, which were decided vide order dated 24.05.2022. In pursuant to directions dated 24.05.2022 of Hon ble DRP, Learned A.O. passed final assessment order dated 01.07.2022. 3. Appellant/assessee preferred present appeal. 4. Learned Authorized Representative for appellant/Assessee referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The dispatch of a record occurs when it enters a computer resource outside 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 form to be defined with precision with reference to both time and place. 8. Judgment dated 19.3.2024 in case of Nikon India Private Ltd. vs. ACIT for the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, that there is one month from the end of the month in which directions are received from DRP for passing the Final Assessment Order. In the instant case final assessment order was passed on 01 July, 2022, which was well within time as per time limit prescribed in the Act. 10. Intimation letter for order under section 144C(5) dated 27.4.2022 in order dated 19.3.2024 in Nikon India Private Ltd. vs ACIT ITAT Delhi Bench observed as under:- the System s Report clearly say that information regarding when the DRP order was received by DC/ACIT (NeA)-2(2)(2), Delhi is not known . 11. In Microsoft Corporation (India) Pvt. Ltd. vs DCIT order dated 28.2.2024 ITAT Delhi Bench observed that We find that section 13 of the Information Technology Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckoning from that date. Merely, because the NeAC had retained the document receipt from Id DRP in the form of DRP directions for few months in its kitty and the later transfer the same to the assessment unit on 02.05.2022, the due date in terms of section 144C(13) of the Act for framing the final assessment order by the Id AO does not get automatically extended. Hence, we have no hesitation to hold that the final assessment order ought to have been passed by the Id AO on or before 31.05.2022 in the instant case. Since, the same was done on 30.06.2022 which is barred by limitation. 12. Hon ble Supreme Court in Civil Appeal No. 3427 of 2020 in the case of Sugandhi (dead) by Lrs. ANR. Vs P. Rajkumar order dated 13.10.2020 held as under:- It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment Scheme has been introduced recently and therefore, the Revenue ought to have been given some leverage to correct themselves and take corrective measures and therefore the High Court ought to have remanded the matter to the Assessment Officer to pass a fresh order in accordance with law, after following the due procedure, as required under the law, namely, more particularly, under Section 144B of the Act. 14. So appeal may be rejected. 15. From examination of record in light of aforesaid rival contentions, it is crystal clear that the appellant/assessee has pressed additional ground claiming that case is squarely covered by order dated 19.03.2024 in the case of Nikon India Private Limited vs ACIT . 16. The comparative table of vital e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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