MOHD. SULAMAN FAROOQUI,PRATAPGARH vs. INCOME TAX OFFICER, PRATAPGARH

ITA 5/ALLD/2021Status: DisposedITAT Allahabad20 December 2021AY 2016-20175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the pandemic. It held that the CIT(A)'s order was non-speaking as it dismissed the appeal for non-prosecution without deciding on merits.

What were the facts?

The assessee filed an appeal with a delay of 74 days, citing COVID-19 pandemic restrictions as the reason. The CIT(A) had dismissed the assessee's appeal for non-prosecution after multiple opportunities were given but the assessee did not appear.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without adjudicating the grounds on merits. Whether the delay in filing the appeal should be condoned due to the COVID-19 pandemic.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 68

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Income Tax Appellate Tribunal, ALLAHABAD ‘SMC’ BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Appellant: Mr. Praveen Godbole, C.A
For Respondent: Mr. A.K. Singh, Sr. DR
Hearing: 20.12.2021Pronounced: 20.12.2021

VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 30.08.2019 of CIT(A), (Lucknow-2), for the assessment year 2016-17. There is a delay of 74 days in filing the present appeal. The assessee has filed an application for condonation of delay and explained the reasons for delay as due to ongoing situation of COVID-19 Pandemic. Because of the restrictions since March, 2020 the assessee could not receive the impugned order in time which was sent on portal and consequently there is a delay in taking the steps for filing the appeal. The learned AR of the assessee has submitted that the delay in filing the appeal is neither intentional nor deliberate but due to exceptional circumstances of prevailing COVID-19 Pa

The order continues below.

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