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Facts
The assessee filed an appeal before the CIT(A) with a delay of 284 days against an assessment order. The CIT(A) dismissed the appeal without condoning the delay and without admitting additional evidence.
Held
The Tribunal noted that the Hon'ble Supreme Court had extended the limitation period due to Covid-19, and therefore, there was no delay in filing the appeal. The CIT(A) should have condoned the delay and adjudicated the appeal on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal on the ground of delay without considering the Supreme Court's extension of limitation due to Covid-19, and whether additional evidence should have been admitted.
Sections Cited
143(3), 144B, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 26.09.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 143(3) r.w.s 144B of the Income-tax Act,1961 (hereinafter “the Act”) on 17.04.2021.
The effective ground of appeal in this appeal of assessee is against not condoning the delay 284 days in filing the appeal and not admitting additional evidence while dismissing the appeal by the Ld. CIT(A).
3. The assessee has filed its return of income declaring total income at Nil. The A.O has passed order u/s. 143(3) r.w.s 144 dated 17.04.2021 by assessing income at Rs. 17,25,53,860/-. Aggrieved, the assessee filed appeal before Ld. CIT(A) on 26.01.2022 with a delay of 284 days. The Ld. CIT(A) did not condone the delay and also refused to accept the addition evidences submitted by the assessee and dismissed the appeal.
The Ld. Authorized Representative (A.R) of the assessee before us has stated that the assessment order in this case was passed on 17.04.2021 and the appeal was filed on 26.01.2022 and the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 23.09.2021 had extended the limitation period from 15.03.2020 to 28.02.2022 for all legal and judicial proceedings due to Covid-19.
Therefore, there was no delay in filling the appeal and the Ld. CIT(A) ought to have accepted the addition evidence, and adjudicated the appeal on merits.
On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities.
We have heard the rival submissions, and perused the materials available on record. We note that assessment order in this case was passed on 17.04.2021 by NFAC, Delhi. The assessee has filed appeal on 26.01.2022. The Ld. CIT(A) dismissed the appeal for the reason that there was 284 days delay in filing the appeal. However, we find that the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 23.09.2021, had extended the limitation period till 28.02.2022 due to Covid-19. Hence there was no delay in filing the appeal. Therefore, the Ld. CIT(A) was not justified to dismiss the appeal in limine. Accordingly, we set aside the order of Ld. CIT(A) and remit the matter back to the file of Ld. CIT(A) with a direction to adjudicate the appeal on merits and also to accept the additional evidence, which is relevant for deciding the issue. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 26th March, 2025.