SANTOSH GANPAT BHOR ,MUMBAI vs. DCIT CIRCLE 3(1)(1), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYAssessment Year: 2018-19
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 15.07.2025, impugned herein, passed by the National
Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax
(Appeals) (in short “Ld. Commissioner”) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2018-19. 2. It appears from the impugned order that there was delay of 3
years and 8 months (1391days) starting from 16.05.2021 to 05.02.2025. Admittedly the Hon’ble Apex in suo motu case no.
3/2023 has excluded/waived the Covid-19 period i.e. from 15.03.2020 to 27.02.2022 from the limitation period, if any expired, during that time and therefore, said period is liable to be Mr. Santosh Ganpat Bhor
2
excluded. Thus, after excluding the said period from 15.03.2020 to 27.02.2022, the remaining delay would be 1054 days only.
It is also admitted fact as stated by the Assesse that the Ld. Counsel, who was handling the case, was also affected by Covid-19 and ultimately expired, which resulted into non-compliance of notices and/or non-filing of appeal, before the Ld. Commissioner in time.
Though the Ld. Commissioner has passed the detailed order, however, it is a fact that Assessee without filing any proper application alongwith any document and duly shown affidavit substantiating the reason for condonation of delay, simply mentioned the fact qua delay in Form 35. 5. Therefore, the Ld. Commissioner, on the aforesaid reasons was constrained to decide the appeal in limine and without admitting the same and dismissing in limine, for want of limitation.
The Assessee has claimed that leniency may be observed and one opportunity be given by remanding the case to the file of the Ld. Commissioner, for adjudication afresh.
On the contrary, the Ld. Dr. refuted the claim of the Assessee for remand of the case for decision afresh.
Considering the peculiar facts and circumstances in totality just and proper decision of the case and substantial justice and assessment order, which is also more or less ex-parte and in the absence of relevant document, the issue involved also remained to Mr. Santosh Ganpat Bhor
3
be adjudicated in its right perspective and proper manner and therefore, this Court is inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, on limitation involved, by considering appropriate application alongwith duly sworn affidavit and other supporting documents, which the Assessee undertakes to file before him. In the event of condoning the delay, the Ld. Commissioner shall decide the appeal on merit.
Thus, the appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open court on 18.09.2025. (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench
////
By Order
Dy/Asstt.