THE TAMILNADU CO-OPERATIVE MILK PRODUCERS FEDERATION LTD ,CHENNAI vs. ADIT , CENTRAL PROCESSING UNIT , BANGALORE

The brief facts of the case are that the assessee M/s.The Tamilnadu Co-operative Milk Producers Federation Ltd., filed its return of income for the AY 2019-20 on 31.10.2019 declaring total income of Rs.13,80,54,758/- . The return filed by the assessee has been processed u/s.143(1)(a) of the Act, by the AO, CPC, Bengaluru, on 25.10.2020, and issued intimation to the assessee. The assessee filed appeal before the First Appellate Authority on 07.01.2022 with a delay of 1163 days. The assessee has filed petition for condonation of delay and explained reasons for delay in filing of the appeal. The Ld.CIT(A) rejected the petition filed by the assessee for condonation of delay and dismissed the appeal on technical grounds without condoning the delay of 1163 days in filing of the appeal. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us.

The Ld.AR for the assessee submitted that the Ld.CIT(A) erred in dismissing the appeal on technical grounds without condoning the delay in filing of the appeal, even though, the Hon’ble Supreme Court in their suo moto order specifically directed all Courts in this country to condone the delay in filing of the appeal, if such delay comes within the Covid-10 period specified in the order. The assessee has received intimation from CPC on 25.12.2020 and filed appeal on 07.01.2022 and said period comes within the period of general exemption provided by the Hon’ble Supreme Court.

Therefore, the appeal filed by the assessee beyond specified date may be condoned and the issues involved in the appeal should be decided on merits. M/s.The Tamilnadu Co-operative- Milk Producers Federation Ltd. :: 3 ::

The Ld.DR, on the other hand, supporting the order of the Ld.CIT(A), submitted that the reasons given by the assessee does not come under Covid-19 period and thus, there is no error in the reasons given by the Ld.CIT(A) to dismiss the appeal filed by the assessee.

We have heard both the parties and perused the materials available on record. The AO, CPC issued intimation u/s.143(1)(a) of the Act, on 25.10.2020 and the assessee claimed that said intimation was not received by the assessee. The assessee has filed appeal before the First Appellate Authority on 07.01.2022 with a delay of 1163 days. We find that the delay in filing of the appeal before the First Appellate Authority comes under Covid-19 period general exemption provided by the Hon’ble Supreme Court in their suo moto order under Article 141 of the Constitution of India excluding certain period from 15.03.2020 to 31.05.2022. Therefore, we are of the considered view that the Ld.CIT(A) ought to have condoned the delay in filing of the appeal and decide the issue involved on merits. Further, the Ld.CIT(A) without appreciating the above facts dismissed the appeal filed by the assessee on technical grounds without condoning the delay.

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