MR. SURYA KANT TRIPATHI,GHAZIABAD vs. ITO WARD-2(2)3, GHAZIABAD

Heard both the parties at length. Case file perused.

It is noticed at the outset that the learned lower appellate authority has refused to condone the assessee’s 681 days delays in filing of the lower appeal instituted on 18.09.2021 against the assessment order dated 09.10.2019. That being the case, it is manifestly clear that most of the intervening time period herein above is covered under Covid-19 pandemic outbreak upto 28.02.2022 which already stood excluded for all

Faced with this situation and in light of the fact that the assessee has already explained the above period of delay of 681 days institution of the lower appeal, the same is hereby condoned going by Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

This is indeed coupled with the facts that there is also no compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.