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Facts
The assessee's appeal was dismissed in limine by the CIT(A) due to a delay of 820 days. The assessee challenged the assessment order framed by the CPC/AO for AY 2020-21.
Held
The Tribunal condoned the delay in filing the appeal before the CIT(A) considering the Covid-19 pandemic period and medical reasons presented by the assessee. The CIT(A)'s order was set aside, and the appeal was restored for denovo hearing on merits.
Key Issues
Whether the delay in filing the appeal before the CIT(A) should be condoned considering the pandemic period and medical grounds of the assessee.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), ADDL/JCIT [CIT(A)-6 Mumbai dated 25.03.2024. The assessment was framed by the CPC, AO for the assessment year 2020-21 u/s.143(1) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 30.11.2021.
Brief facts of the case are that the appeal was instituted on 22.11.2024 against the assessment order dated 30.11.2021 passed u/s.143(1) of the Act by the CPC, Assessing Officer (in short 'the AO') for the Assessment Year 2020-21. The assessee further challenged the order of assessment passed 143(1) of the Act before the ld.CIT(A) who dismissed the appeal of the assessee in limine on the ground of delay of 820 days. Aggrieved, assessee is in appeal before us.
The ld. Counsel submitted before us that the appeal was filed on 22.11.2024. The ld. counsel further contended during the course of hearing that the Hon’ble Supreme Court vide order in SMW(C) No.3 of 2020 dated 23.03.2020 extended the limitation for filing the appeals and subsequently in M.A. No.665 of 2021 had restored the order dated 23.03.2020, in continuation of order dated 23.09.2021. The relevant portions of the order dated 10.01.2022 are extracted herewith. ‘’I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding Page - 2 - of 4 the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply’. The ld.counsel stated that upto 30.06.2022, the limitation was extended by Hon’ble Supreme Court and hence, if the same is excuded then the delay would be 820 days. Before us, the ld. Counsel also filed medical certificates of the assessee who had been suffering from the Cardio Thoracic Surgery. Hence, the ld. Counsel requested to condone the delay and remit the appeal back to the ld. CIT(A) for fresh adjudication.
Per contra, the ld. Departmental Representative stated that no lenient view is to be taken in this case and prayed for confirming the orders of the lower authorities.
We heard the rival contentions and perused the material available on record. Considering the substantive period of Covid-19 pandemic and medical reasons given by the assessee, we condone the delay in filing appeal before the ld.CIT(A). Since, the ld. CIT(A) has not adjudicated the appeal on merits, accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for denovo hearing of appeal on merits. The Ld.CIT(A) shall proceed for Page - 3 - of 4 fresh appeal hearing after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which ld.CIT(A) shall be at liberty to proceed with the disposal of appeal on merits as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 30th , day of June, 2025 Sd/- Sd/- (अमिताभ शुक्ला) ( िनु कुिार गिरर) ( Amitabh Shukla ) ( Manu Kumar Giri) लेखा सदस्य / Accountant Member न्याययक सदस्य/ Judicial Member चेन्नई/Chennai, धदनांक/Dated: , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF
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