APEEJAY HOUSE PVT. LTD,KOLKATA vs. DCIT,CIR-8(1)., KOLKATA

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”], bearing DIN & Order No. ITBA/NFAC/S/250/2022-23/1049633071(1) passed u/s 250 of the Income-tax Act, 1961 (hereinafter the ‘Act’), dated 10/02/2023 for the Assessment Year 2013-14.

At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(A) dismissed the appeal only on account of delay in filing of the appeal and no adjudication has been done on merit and further submitted that in pursuance to the CBDT Circular No. 20/2016, dt. 26/05/2016, the time for filing the appeal was extended till 15/06/2016 and the assessee submitted the appeal on 14/06/2015 and, therefore, there was no delay. Thus, prayer was made to direct the ld. CIT(A) to admit the appeal on merits and decide the issue raised therein considering the submissions of the assessee. On the other Assessment Year: 2013-14 Apeejay House Pvt. Ltd. hand, the ld. D/R was fair enough not to oppose the submissions of the assessee.

We have heard the rival contentions and perused the material placed before us.

Vide Ground No. 1, the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal in limine on account of delay in filing of the appeal. We notice that the assessment u/s 143(3) of the Act was for Assessment Year 2013-14 was framed on 04/03/2016 and the same was served on 18/03/2016. At that point of time online filing of appeal before the ld. CIT(A) was commenced through online mode and there were certain technical defects faced by the users on the Income-tax portal. Considering such technical defects, CBDT issued a circular on 26/05/2016 bearing No. 20/2016 extending the deadline for e-filing of appeal up to 15/06/2016 in respect of appeals due to be filed up to 15/05/2016. We further notice that the assessee has filed appeal before ld. CIT(A) through online mode on 14/06/2016 and was well covered with the Circular referred hereinabove. Under these facts and circumstances, we observe that the ld. CIT(A) erred in dismissing the appeal holding that there was a delay of 56 days in filing the appeal.

Since there was no delay and assessee has filed the appeal within the prescribed time limit, we direct the ld. CIT(A) to admit the appeal of the assessee and decide all the issues raised on merit, by way of passing a speaking order considering the submissions of the assessee for which sufficient opportunity to be provided. The assessee is directed to remain vigilant and file necessary documents, if considered Assessment Year: 2013-14 Apeejay House Pvt. Ltd.