Whether uploading of DRP’s order on ITBA portal is sufficient for calculating the limitation period?

Link of full case : https://taxlawsonline.com/agtlol.html...

(2025) 122 ITR (Trib) 178
In the Income Tax Appellate Tribunal Delhi ITAT-I Bench

Hyundai Rotem Company Indian Project Offices
Versus
Assistant Commissioner of Income-tax (International Taxation)

(BEFORE M. BALAGANESH, (ACCOUNTANT MEMBER) AND VIMAL KUMAR, MEMBER (JUDICIAL))
I.T.A. No. 2027/Delhi/2022 (assessment year 2018-2019)

Decided on November 18, 2024

Playlist: 144C(13)

Sec 144C: Reference to dispute resolution panel

A.Y.: 2018-19/Assessee

Question: Whether uploading of DRP’s order on ITBA portal is sufficient for calculating the limitation period?

1) The case of the assessee, a Korean company, was referred to the Transfer Pricing Officer who issued a report determining an arm's length price.

2) The assessee filed objections before the Dispute Resolution Panel. The Dispute Resolution Panel issued its directions on 24.05.2022.

3) The A.O. passed a final assessment order on 01.07.2022.

4) On appeal by the assessee contending that the assessment order was passed beyond the time-limit prescribed under section 144C(13), the Department, in reply, contended that there was no communication regarding the DRP's order on the e-mail from the DRP, that manual orders uploaded by the DRP were not visible in the assessment work list of the A.O and the A.O was not notified in the Income-tax Business Application portal, and that since the case reflected in the A.O's work list on 30.06.2022, the order passed on 01.07.2022 was within time.

5) Held, allowing the appeal, that in the context of the faceless assessment process, the time and place of dispatch and receipt of electronic documents (in this case DRP's order) was required to be ascertained by reference to section 13 of the Information Technology Act, 2000 which was the basis prescribed u/s 144B(6)(v) .

6) The only relevant fact necessary for deciding the ground was the time of uploading by the DRP of its Panel order onto the Income-tax Business Application Portal.

7) The date of uploading the DRP's order on the Income-tax Business Application Portal was 26.05.2022.

8) U/s 144C(13) of the Act, the assessment had to be completed on or before 30.06.2022.

9) The assessment was completed only on 01.07.2022, i.e., it was time-barred, null and void.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...

4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...