Time of uploading DRP Order onto ITBA Portal is Time of Dispatch: ITAT sets aside Income Tax Order

Time of Uploading DRP Order onto ITBA Portal is Time of Dispatch, ITAT Sets Aside Income Tax Order: The ITAT set aside an income tax order, ruling that the time of uploading a Dispute Resolution Panel (DRP) order onto the Income Tax Business Application (ITBA) portal constitutes the time of dispatch. The case arose from a dispute over the timing of dispatch for the purposes of calculating limitation periods for tax appeals. The ITAT clarified that the ITBA portal’s upload time should be treated as the official dispatch time, ensuring uniformity and clarity in procedural timelines. This decision aligns with the principles of natural justice, ensuring that taxpayers are not penalized due to technical discrepancies.