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Facts
The assessee filed appeals before the Ld.CIT(A) for AYs 2015-16 & 2017-18, which were delayed by 305 days. The Ld.CIT(A) refused to condone the delay and dismissed the appeals. The assessee contended that the delay was due to heavy floods in January 2020 in Tamil Nadu and the Covid-19 pandemic, coupled with his involvement in relief efforts, and claimed the actual delay, excluding the Supreme Court's extended limitation period, was only 60 days.
Held
The ITAT acknowledged the reasons for delay, including the flood and Covid-19 pandemic. Noting the Supreme Court's suo-moto extension of limitation, the ITAT found that the actual delay was non-deliberate and only 60 days. The Tribunal concluded that the Ld.CIT(A) erred in not condoning the delay, therefore, it condoned the delay, set aside the Ld.CIT(A)'s orders, and restored the appeals to the Ld.CIT(A) for fresh adjudication on merits.
Key Issues
Whether the Ld.CIT(A) erred in not condoning the delay of 305 days in filing the appeals, considering the impact of a natural calamity (flood) and the Covid-19 pandemic and its associated extensions of limitation.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R PER ABY T. VARKEY, JM:
These are appeals filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals), (hereinafter ‘the Ld.CIT(A)’), Chennai – 18 dated 24.02.2025 for Assessment Years (hereinafter ‘AYs’) 2015-16 & 2017-18 respectively.
At the outset, the Ld.AR of the assessee brought to our notice that the Ld.CIT(A) taking note of the delay in filing of the appeal by & 870/Chny/2025 (AYs 2015-16 & 2017-18) Manoharan :: 2 ::
305 days, refused to condone the delay and without going into the grounds of appeal raised by the assessee has erroneously dismissed the assessee’s appeal which is arbitrary and want us to intervene and give one more opportunity to assessee because assessee had genuine reason for “cause of delay” in filing of appeal before the Ld.CIT(A). According to the Ld.AR, the assessee brought to the notice of the Ld.CIT(A) that for AY 2015-16, the assessment order was passed on next day i.e.,20.12.2019 and for AY 2017-18, the assessment order was passed on 21.12.2019 and the assessee was supposed to file the appeal before 30.01.2020 but could only file the appeals on 30.11.2020. Thereby the ibid appeals were belatedly filed with a delay of 305 days. The reason for causing the delay was shown in the petition for condoning the delay and affidavit supporting the averments made therein, which contents shows that assessee hails from delta region of Tamil Nadu and there was unusual heavy flood in January 2020 and the cause of delay was attributed to flood in delta region of Tamil Nadu coupled with spread of Covid-19 pandemic; and the assessee being a politician was carrying out / organizing the State machinery along with the public participation, the relief to the flood affected persons and by the time & 870/Chny/2025 (AYs 2015-16 & 2017-18) Manoharan two months lapsed and by 20.03.2020, the Covid-19 pandemic hit India and the Hon’ble Supreme Court suo-moto has condoned the delay / extended the limitation period up to May 2022. Therefore, actually the delay would be only sixty (60) days in filing of appeal before the Ld.CIT(A). Hence, he pleaded that the delay may be condoned, since it was not deliberate or willful. Therefore, pleaded for condoning the delay by filing of condonation petition along with the affidavit to support the aforesaid averments. Therefore, he prays for one more opportunity may be granted to the assessee before the Ld.CIT(A).
3. Per contra, the Ld.DR does not want us to condone the delay and does not want to interfere with the action of the Ld.CIT(A).
We have heard both the parties and perused the records. We note that since the assessment orders were passed on 20.12.2019/21.12.2019, the assessee had to file the appeals before the Ld.CIT(A) by 30.01.2020. However, he being a politician was spearheading the flood relief activities in the deccan region of Tamil Nadu which was affected by unusual flood in & 870/Chny/2025 (AYs 2015-16 & 2017-18) Manoharan :: 4 ::
December/January,2020. After this calamity was over, Covid-19 pandemic hit India and there were restrictions placed by the Government in the movement of public which led to the cause of delay of 305 days in filing the appeal and the appeal was filed only on 30.11.2020. In order to buttress, the aforesaid facts, the assessee has filed application for condoning the delay along with affidavit and other relevant papers; and taking judicial notice of the Hon’ble Supreme Court suo-moto order in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 and other order dated 10.01.2022 extending period of limitation from 15.03.2020 to 31.03.2022, we note that there was only sixty days delay in filing of appeals, if we exclude the Covid-19 period. Therefore, we are of the view that the Ld.CIT(A) erred in not condoning the delay in filing both the appeals and therefore, we condone the delay in filing of appeals before the Ld.CIT(A). Therefore, we set aside the impugned orders of the Ld.CIT(A) and restore the appeals back to his file with a direction to adjudicate the grounds of appeals raised by the assessee as provided for under sub-section (6) to Section 250 of the Income Tax Act, 1961 and pass speaking orders after hearing the assessee. The assessee is directed to diligently participate in the & 870/Chny/2025 (AYs 2015-16 & 2017-18) Manoharan appellate proceedings and file written submission / relevant documents supporting the grounds of appeals raised before the Ld.CIT(A).
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced on 07th July, 2025 at Chennai.