What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), noting that the period of delay fell within the exclusion period granted by the Supreme Court due to the pandemic. The case was remanded to the CIT(A) to decide on merits.

The assessee's appeal before the CIT(A) was dismissed for want of condonation of delay. The assessee argued that the delay should be condoned based on the Supreme Court's suo-moto writ petition regarding COVID-19 pandemic exclusions.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned considering the Supreme Court's directions on limitation period exclusions due to the COVID-19 pandemic.

Svn Agro Refineries vs ITO | ITAT Chennai 2023

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.

SVN AGRO REFINERIES,CHENNAI vs. ITO,CHE-C-141(1), CHENNAI

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