Can ASSESSEE make appeal against order of Dispute resolution panels u/s 144C to Income Tax Appellate Tribunal ? As now AO is prevented from appeal against order of DRP to ITAT.
As per section 144C Assessing Officer shall forward a draft of the proposed order of assessment to the eligible assessee if he proposes to make, on or after the first day of October, 2009, any variation in the income or loss returned which is prejudicial to the interest of such assessee. The assessee cam file an acceptance or file objections for the same within 30 days.
But when Assessee himself agrived by order given by DRP under 144C can file appeal to ITAT ? Now in order to reduce litigation cases, section 253(2A) which empowers AO to file appeal against order of DRP has been withdrawn. hence, not mentioned about Assessees stand