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Facts
The assessee filed an appeal for AY 2018-19 against an intimation u/s 143(1), which revised its total income from Rs.3.40 crore to Rs.7.58 crore. The appeal to the CIT(A) was filed with a delay of 693 days, which the CIT(A) dismissed in limine without condoning the delay, despite the assessee attributing the delay to the Covid-19 pandemic.
Held
The Tribunal found sufficient cause for the 693-day delay, noting the Covid-19 pandemic as a valid reason. It directed the CIT(A) to condone the delay and adjudicate the appeal on its merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal in limine due to a 693-day delay without condoning it, given the delay was due to the Covid-19 pandemic.
Sections Cited
143(1) of the Income-tax Act, 1961
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, Appeal, Addl/JCIT(A)-1, Vadodara [hereinafter “CIT(A)”] dated 22.08.2024 against intimation u/s. 143(1) of the Income-tax Act, 1961 (hereinafter “the Act”) issued by CPC, Bangalore on 25.12.2019.
against dismissing the appeal in limine without condoning the delay of 693 days by the Ld. CIT(A).
The assessee has filed its return of income on 01.11.2018 declaring total income of Rs.3,40,87,900/-. The CPC, Bangalore vide intimation u/s. 143(1) of the Act dated 25.12.2019 has computed total income at Rs 7,58,48,920. Aggrieved, the assessee has filed appeal before Ld. CIT(A) with a delay of 693 days. The Ld. CIT(A) did not condone the delay and dismissed the appeal.
The Ld. Authorized Representative (A.R.) of the assessee has submitted that due covid-19 pandemic, the accounts people could not attend the office, which has prevented them from travelling during the covid period. Further, the Ld. counsel for the assessee has stated that since the appeal has been dismissed in limine by the Ld. CIT(A)
without condoning the delay and therefore, prayed that Ld. CIT(A) may be directed to admit the appeal and decide the issue on merit, in the interest of justice .
The Ld. Departmental Representative (DR), on the other hand, has relied on the orders of lower authorities. available on record. The intimation order u/s 143(1) was passed in this case on 25.12.2019 and the appeal was filed on 25.12.2021. There was a delay of 693 days in filing the appeal before the Ld. CIT(A). The assessee has provided the reason for the delay, in filling appeal, as Covid Pandemic, but the Ld. CIT(A) did not accept the explanation and dismissed the appeal in limine. We have given considerable thought to the matter, and are of the opinion that there was sufficient cause for not presenting appeal within time, therefore the Ld. CIT(A) should have admitted the appeal and decided the case on merits. We accordingly, remand the matter back to the file of Ld. CIT(A) with a direction to condone the delay and adjudicate the appeal on merits. In the view of the above, the appeal filed the assessee is allowed for statistical purposes only.
In the result, the appeal filed by the assessee is allowed for statistical purposes only. Order pronounced on 07th March, 2025.