ASHAPURA OPTION PRIVATE LIMITED,MUMABAI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

PDF · subscribers
ITA 2904/MUM/2022Status: DisposedITAT Mumbai31 January 2023AY 2018-20194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of nine days in filing the appeal, considering the pandemic situation and the assessee's claim of no delay. The matter was restored to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal with the CIT(A) which was dismissed as being delayed by nine days. The assessee contended that the appeal was filed within the extended time granted by a CBDT circular due to the pandemic.

What were the issues?

Whether the appeal filed by the assessee was delayed and if so, whether the delay should be condoned. The CIT(A) also failed to provide adequate opportunity of being heard.

Which sections of the Income-tax Act were involved?

Chapter XX

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI KULDIP SINGH, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE

For Appellant: Shri Jay Shah
For Respondent: Shri Manoj Kumar Sinha
Hearing: 02.01.2023Pronounced: 31.01.2023

O R D E R PER S. RIFAUR RAHMAN (AM)

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld.CIT(A)”] dated 16.09.2022 for the A.Y.2018-19.

2.

Assessee has raised following grounds in its appeal: - “1. On the facts and in the circumstance of the matter in the law, the ld CIT (A) failed to appreciate that Hon'ble CBDT, vide its circular 2 (A.Y. 2018-19) Ashapura Options Private Limited no. 8/2021 dated 30.04.2021, due to severe pandemic situation, time limit for filing appeal to Commissioner (Appeals) under Chapter XX of the Income -tax Act; 1961; in all those cases where the last date of filing is first of April 2021 or thereafter, be extended so that the appeal can be filed within the time provided under the section OR by 31 of May 2021, whichever is later and accordingly the appellant filed its appeal on 31.05.2021 (i.e. within the granted time). There was no delay in the filing of the appeal, as the Order passed u/s. 143(3) was on 23.04.2021.

2. On the facts and in the circumstances of the matter in the law, the ld CIT(A) failed to appreciate that as there was no delay in filing the appeal, no application for condonation was made.

3.

On the facts and in the circumstance of the matter in the law, the ld CIT(A) wrongly treated the appeal as delayed appeal & was held to be non-maintainable.

4.

The appellant craves leaves to add, alter, amend, delete, and vary any or all the above ground of appeal.”

3. Ld. Counsel for the assessee submits that Ld.CIT(A) passed exparte order without providing adequate opportunity of being heard to the assessee, therefore, considering additions/disallowance made by the Assessing Officer Ld. Counsel for the assessee requested that the matter may be restored to the file of the Ld.CIT(A).

4. Ld. DR has no serious objection in remitting the matter back to the file of the Ld.CIT(A).

5. Considered the rival submissions and material placed on record, on a perusal of the Ld.CIT(A) order, we find that the Ld.CIT(A) dismissed the appeal of the assessee observing that appeal filed by the assessee is late

3 (A.Y. 2018-19) Ashapura Options Private Limited by nine (9) days and no application for condonation of delay has been filed despite various opportunities provided to the assessee and the deficiency regarding condonation of delay remains un-removed/un- clarified. We have considered the totality of facts and submissions of the Ld. AR and keeping in view that Ld.CIT(A) has not condoned the delay of nine (9) days and assessee claims that there is no delay. Even though the delay is only nine days and for the sake of overall justice, we condone the delay. We direct Ld.CIT(A) to decide the issue on merits. Thus, this appeal is restored to the file of the Ld.CIT(A) for denovo adjudication in accordance with law. Assessee shall cooperate with the proceedings before the Ld.CIT(A) without taking unnecessary adjournments. It is needless to say that the assessee may be given proper opportunity of being heard.

6.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 31st January, 2023.

Recent GST High Court judgments

Search GST case law →