Tribunal condoned the delay in filing of an appeal. Additional ground is admitted. on the facts order is passed prior to issue of direction of DRP hence the order passed after direction of DRP is not valid. (AY.2018-19)
Cadmatic Oy v.ACIT (IT) (2023) 37 NYPTTJ 1723 /(2024) 229 TTJ 273 / 237 DTR 169 / 159 taxmann.com 320 (Mum)(Trib)
S. 144C : Reference to dispute resolution panel-Order passed prior to issue of direction of DRP-Order passed after direction of DRP is not valid-Additional ground is admitted-Delay in filing of an appeal is condoned.[S.143(3), 144C(13), 253(5)]
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