GETSETDO ENTERPRISES,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

Getsetdo Enterprises 2. During the course of hearing, the ld AR submitted that the quantum proceedings for Assessment Year 2018-19 were initiated during the COVID-19 period, and unfortunately, they do not have access to any relevant records. This is due to the fact that the Chartered Accountant who was previously handling the matter has relocated to Madhya Pradesh, leaving them without any details, information, or status of the quantum appeal. Notably, the quantum appeal forms the basis of the present penalty appeal, which was also decided ex parte by the Assessing Officer and also by the Learned Commissioner of Income-tax (Appeals). It was submitted that they are in the process of appointing a Chartered Accountant firm to represent them in the subject appeal. However, in order to trace the necessary papers and ascertain the current status of the quantum appeal, additional time is required. Accordingly, it was requested to grant an adjournment of at least two months to facilitate the retrieval of relevant records and preparation of the case.

The ld DR was also heard who has fairly submitted that the appeal has been decided ex-parte qua the assessee.

Heard both the parties and pursued the material available on record. On persual of the impugned order, it is noted that the appeal so filed by the assessee was dismissed by Ld. CIT(A) on account of delay in filing the appeal. It is also noted that the assessment order was passed on 19.10.2021 and the assessee Getsetdo Enterprises had filed the appeal on 18.01.2022 and the period of delay therefore falls under the COVID-19 pandemic where in the period of limitation has been extended by the Hon'ble Supreme court and the Benches across the Tribunal following the same have either admitted the appeals or have directed the admittance of appeals. Therefore, in the instant case, apparently the Ld. CIT(A) has failed to take into consideration the extension of limitation so directed by the Hon'ble Supreme court and in light of the same, the delay is hereby condoned in filing the appeal before the Ld. CIT(A).

Further, given that the appeal has been decided ex-parte qua the assessee and has not been decided on the merits of the case, no useful purpose would be served in adjourning the matter any further and we deem it appropriate to remand the matter back to the file of the Ld. CIT(A) to decide the same afresh as per law after providing reasonable opportunity to the assessee.

In the result, appeal of the assessee is allowed for statistical purposes.