SUDHA PILLAI,THANE vs. NATIONAL FACELESS ASSESSMENT CENTRE , DELHI

The present appeal has been filed by the assessee challenging the impugned order 06.03.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A) for the assessment year 2013-14. 2 Sudha Pillai

At the very outset, we noticed that Ld. CIT(A) rejected the appeal filed by the assessee by holding that the same is not within limitation.

On this aspect, we have heard counsels for both the parties and perused the material placed on record, and the orders passed by the revenue authorities. After having gone through the facts of the case we noticed that assessee has taken a specific stand that appeal filed by him before Ld. CIT(A) was not barred by limitation in the light of decision of Hon’ble Supreme Court in Suo-moto writ petition (c) No. 3 of2020, dated 10.01.2022. In the said decision, the limitation was extended till 30.05.2022 for all cases, wherein it ended / expired under the statue between 15.03.2020 till 28.02.2022. Since the penalty order in the present case was passed on 17.01.2022 and limitation for filing appeal under the Income Tax Act, had expired on 16.02.2022 (i.e between 15.03.2020 till 28.02.2022), therefore the appeal filed on 25.05.2022 was within limitation without any delay.

Whereas on the contrary, Ld. DR while relying upon the orders passed by Ld. CIT(A) submitted that assessee did not appeared before the Ld. CIT(A) and has not filed any submissions in this regard. Therefore appeal was rightly rejected.

Having gone through the facts of the present case and hearing the parties at length, we noticed that the appeal of the assessee was dismissed only on the sole ground that the same was not filed within limitation. However, we noticed that the order of penalty passed by the AO was dated 17.01.2022 and the limitation under the income tax Act for filing the appeal before the Ld. CIT(A) was up to 16.02.2022 but the same was filed on 30.05.2022. However, Hon’ble Apex Court in suomoto writ petition (supra) had extended the limitation till 30.05.2022 for all cases, wherein the limitation had expired under the statue between 15.03.2020 till 28.02.2022. therefore considering the date of order of penalty and filing of appeal before Ld. CIT(A) and the order passed by the Hon’ble Supreme Court in the case referred above, we are inclined to condone the delay in filing of first appeal before Ld. CIT(A). Hence, considering our above decision, we restore the matter back to the file of CIT(A) with a direction to decide the same on merits.

Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld.CIT(A) independently in accordance with law.

In the result the appeal filed by the assessee is allowed for statistical purposes.