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Facts
The assessee filed an appeal against the order of the CIT(A) which dismissed the appeal for filing delay. The CIT(A) dismissed the appeal due to an 88-day delay in filing. The assessee had filed a condonation petition stating reasons for the delay. The assessment order was passed on 27.05.2021 and the appeal was filed on 23.09.2021.
Held
The Tribunal condoned the delay in filing the appeal, finding sufficient cause. It was noted that the Hon'ble Supreme Court had extended the limitation period due to Covid-19. The Tribunal set aside the order of the CIT(A) and remitted the matter back for adjudication on merit.
Key Issues
Whether the delay in filing the appeal before the CIT(A) was justifiable considering the Supreme Court's extension of limitation due to Covid-19, and if the CIT(A) was justified in dismissing the appeal in limine.
Sections Cited
144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & 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. 144 r.w.s 144B of the Income-tax Act,1961 (hereinafter “the Act”) on 27.05.2021.
There is a delay of 59 days in filing the appeal by the assessee.
The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
The only ground of appeal in this appeal of assessee is against in dismissing the appeal by not condoning the delay of 88 days by the Ld. CIT(A), though there was no delay in filling appeal after considering the order of Hon’ble Supreme Court.
The Ld. Authorized Representative (A.R) of the assessee before us has stated that the assessment order in this case was passed on 28.05.2021 and the appeal was filed on 23.09.2021. The Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 23.09.2021 extended the limitation period from 15.03.2020 to 02.10.2021 for all legal and judicial proceedings due to Covid-19.
Therefore, there is no delay in filing the appeal.
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. In this case, the assessment order was passed u/s. 144 r.w.s 144B of the Act on 27.05.2021 by NFAC, Delhi. The assessee has filed appeal on 23.09.2021. The Ld. CIT(A) has dismissed the appeal for the reason that there is 88 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 . Hence there is 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 merit. In view of the above, the appeal filed by the assessee allowed for statistical purposes.