DIVISIONAL AJMER TECHNICAL INSTITUTE ASSOCIATION,MERTA CITY vs. COMMISIONER OF INCOME TAX (APPEALS), DELHI

We notice that both the appeals relate to the very same intimation dated 16.02-2021 passed u/s 143(1) of the Act issued for Ay 2019-20. We are unable to understand as to why the assessee filed two different appeals before Ld CIT(A) and before us.

Be that as it may, we heard the parties and perused the record. We noticed that the ld. CIT(A) has dismissed both the appeals on the ground that there was delay in filing the appeals. However, we noticed that in the it stated that the order was passed in the hands of the assessee on 16-02-2021 and the appeal was instituted before the ld. CIT(A) on 23-11-2021. In the case of other appeal, it is stated that the order was passed on 16-02-2021 and the appeal was instituted before the ld. CIT(A) on 21-01-2022.

We noticed that all the dates mentioned above fall within the Covid period. The Hon’ble Supreme Court in the case of Suo Motu Writ Petition © No.3 of 2020 and subsequent Miscellaneous Applications thereon, had passed orders from time to time extending the limitation period due to covid pandemic. We notice that all the dates mentioned hereinabove fall within the period extended by the Hon’ble Supreme Court from time to time. Hence it cannot be said that there was delay in filing these appeals.

Since we have noticed that there is no delay in filing both the appeals before the ld. CIT(A), we hold that ld CIT(A) was not justified in dismissing both the appeals in limine. Since the ld. CIT(A) has not adjudicated both the appeals on merits, therefore, we set aside the orders passed by the ld. CIT(A) in both the appeals and restore all the issue to his file with the direction to adjudicate the grounds raised by the assessee on merits.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.