MAHINDRA WORLD CITY DEVELOPERS LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

The only ground of appeal in this appeal of assessee is against dismissing the appeal by not condoning the delay of 30 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 19.04.2021 and the appeal was filed on 05.08.2021. 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 28.02.2022 for all legal and judicial proceedings due to Covid-19.

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. 143(3) r.w.s 144B of the Act on 19.04.2021 by NFAC, Delhi. The assessee has filed appeal on 05.08.2021. The Ld. CIT(A) has dismissed the appeal for the reason that there is 30 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 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.