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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, & HON’BLE SHRI MANOMOHAN DAS
आयकर अपील सं./ (िनधा@रण वष@ / Assessment Year: 2018-19) M/s. SVN Agro Refineries Income Tax Officer बनाम Vengaivasal Village, CHE-C-141(1) / Vs. Santhoshpuram, Chennai-600 073. Chennai. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAQFS-1323-Q (अपीलाथ%/Appellant) : (&'थ% / Respondent) अपीलाथ% की ओरसे/ Appellant by : Shri T.Vasudevan (Advocate)-Ld. AR &'थ% की ओरसे/Respondent by : Shri D.Hema Bhupal (JCIT) –Ld.DR सुनवाई की तारीख/Date of Hearing : 26-04-2023 घोषणा की तारीख /Date of Pronouncement : 26-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 03-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 02-03-2021. In the impugned order, the appeal has been dismissed for want of condonation of delay. The assessee has not filed the copy of the assessment order.
2 - 2. The Ld. AR has submitted that the delay ought to have been condoned in terms of the decision of Hon’ble Supreme Court in suo- moto writ petition (c) No. 3 of 2020 dated 10.01.2022 which has excluded the period from 15.03.2020 till 28.02.2022 for the purpose of computing limitation due to Covid-19 Pandemic. The Ld. Sr. DR has supported the dismissal of the appeal.
We find that the assessment was framed on 02-03-2021 whereas the assessee has preferred first appeal on 08.02.2022. Even if there is delay, the aforesaid period is fully covered in exclusion period. Therefore, we condone the delay and direct Ld. CIT(A) to pass the order on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its stand.
The appeal stand allowed for statistical purposes.
Order pronounced in open court on 26th April, 2023.