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Facts
The assessee's appeal for AY 2012-13 arose from an order of the CIT(A)/NFAC, which refused to condone a delay of 251 days in filing the lower appeal. The delay occurred during the Covid-19 pandemic period.
Held
The Tribunal condoned the delay in filing the appeal, citing the pandemic and relevant case law. The Tribunal also noted non-compliance with Section 250(6) of the Act in the lower appellate order.
Key Issues
Whether the delay in filing the appeal before the lower appellate authority should be condoned, and whether the lower appellate order complied with statutory requirements.
Sections Cited
147, 144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072595806(1) dated 27.01.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
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 251 days delays in filing of the lower appeal instituted on 01.10.2020 against the assessment order dated 27.11.2019. 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 251 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.