MAHINDRA WORLD CITY DEVELOPERS LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI
आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी एबी टी. वक , ाियक सद! एवं ी जगदीश, लेखा सद! के सम(
BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.186/Chny/2025
िनधा:रण वष: /Assessment Year: 2018-19
Mahindra World City Developers
Ltd.,
17/18, Mahindra Towers,
Pattullous Road, Anna Road HO,
Chennai – 600 002. Vs.
The Income Tax Officer,
Corporate Ward-4(1),
Chennai.
[PAN: AAACM 6904A]
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
Ms. U.J.Varshini, Advocate
HIथ की ओर से /Respondent by :
Ms. R. Anitha, Addl. CIT
सुनवाई की तारीख/Date of Hearing
:
18.03.2025
घोषणा की तारीख /Date of Pronouncement
:
26.03.2025
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 07.11.2024 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 19.04.2021. :- 2 -:
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. 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. 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 :- 3 -:
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.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 26th March, 2025. (एबी टी. वक )
(ABY. T. Varkey)
ाियक सद! / Judicial Member
(जगदीश)
(Jagadish)
लेखा सद! /Accountant Member
चेनई/Chennai, दनांक/Dated: 26th March, 2025. EDN/-
आदेश क ितिलप अेषत/Copy to:
1. अपीलाथ/Appellant
2. थ/Respondent
3. आयकर आयु/CIT, Chennai
4. िवभागीय ितिनिध/DR
5. गाड फाईल/GF