KRUSHNA PRASAD MOHANTY,JAGATSINGHPUR vs. DCIT CIRCLE-1(1), CUTTACK

It was submitted by ld AR that the ld CIT(A) was not justified in confirming the order of AO without granting reasonable opportunity of hearing to the assessee. It was also submitted that the ld.CIT(A) dismissed the appeal of the assessee on the ground of delay of 167 days in filing the appeal. It was submitted by the ld. AR that the delay in filing the appeal before the ld. CIT(A) was caused due to lockdown during the period of pandemic COVID-19. Accordingly, ld. AR submitted that the delay may be condoned and the assessee may be allowed one more opportunity to furnish all the evidences for disposal of the appeal.

In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the impugned order. It was submitted that the order passed by the CIT(A) deserves to be upheld.

We have considered the rival submissions. On perusal of the impugned order it is found that the ld.CIT(A) has dismissed the appeal of the assessee on the ground of delay. During the course of hearing ld. AR drew our attention to the application dated 27.06.2020 filed before the ld. CIT(A) regarding condonation of delay, wherein it has been mentioned that due to the illness of family member, the assessee could not get time and also lockdown during the COVID-19 overcame the time limit to file the appeal in prescribed time limit. The Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 in SMW(C) No.3 of 2020 had taken Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/applications/suits/appeals and all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws. Accordingly, the Hon’ble Supreme Court has excluded the period from 15.3.2020 to 2.10.2021 for condoning the delay in filing the appeal. Considering the difficulties during the pre-COVID period and the principles of reasonable approach as has been enunciated by the Hon’ble Supreme Court as also on account of the fact that the affidavit filed by the assessee is not shown to 167 days in filing the appeal before the ld. CIT(A) by the assessee. We also observe that the ld CIT(A) has not afforded reasonable opportunity of hearing to the assessee and also allowed the assessee to furnish the evidences, as required for consideration of the facts in the appeal. Therefore, we are of the view that, in the interest of justice, the ld. CIT(A) is directed to decide the appeal of the assessee on merits after allowing adequate opportunity to the assessee. Consequently, the appeal is set aside and restored to the file of the ld CIT(A) for fresh adjudication on merits.

In the result, appeal of the assessee stands partly allowed for statistical purposes.