SHAMBHU DAYAL MODERN SCHOOL,HARYANA vs. ITO(EXEMPTION) ROHTAK, ROHTAK

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ITA 1126/DEL/2025Status: DisposedITAT Delhi15 May 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)3 pages
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What did the Tribunal hold?

The Tribunal condoned the delay, citing the pandemic period and Supreme Court judgments. The Tribunal also noted non-compliance with Section 250(6) of the Act in the lower appellate order.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order of the CIT(A)/NFAC. The lower appellate authority refused to condone a delay of 138 days in filing the appeal.

What were the issues?

Whether the delay in filing the appeal before the CIT(A)/NFAC should be condoned, and whether the CIT(A)/NFAC's order suffered from procedural irregularities.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Sakshi Rustagi, Adv
Hearing: 15.05.2025Pronounced: 15.05.2025

Asstt. Year : 2017-18 Shambhu Dayal Modern School, Vs Income Tax Officer(Exemption) Gohana Road, Haryana-131001 Rohtak, Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AABTS9199M Assessee by : Ms. Sakshi Rustagi, Adv. Revenue by : Sh. Yogeshwar Sharma, Sr. DR Date of Hearing: 15.05.2025 Date of Pronouncement: 15.05.2025 ORDER

This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1071376752(1) dated 19.12.2024, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It is noticed at the outset that the learned lower appellate authority has refused to condone the assessee’s 138 days delays in filing of the lower appeal instituted on 26.02.2025 against the assessment order dated 21.12.2019. 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

4.

Faced with this situation and in light of the fact that the assessee has already explained the above period of delay of 138 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).

5.

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.

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