JAMES RAJAN,KANCHIPURAM vs. ACIT NON CORPORATE CIRCLE 17, CHENNAI

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ITA 3325/CHNY/2024Status: DisposedITAT Chennai26 February 2025AY 2014-15Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) considering the pandemic period. Since the CIT(A) had not adjudicated the appeal on merits, the impugned order was set aside, and the appeal was restored to the CIT(A) for a fresh hearing on merits.

What were the facts?

The assessee filed an appeal on 08.02.2021 against an assessment order dated 30.12.2019, which was framed under Section 143(3) r.w.s. 147 of the Income Tax Act. The CIT(A) dismissed the appeal due to a delay of 46 days. The assessee contended that the delay should be condoned due to the Covid-19 pandemic and Supreme Court orders extending limitations.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned considering the Covid-19 pandemic and Supreme Court's extension of limitation periods. Whether the appeal should be restored to the CIT(A) for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI

Hearing: 25.02.2025Pronounced: 26.02.2025

(िनधा�रणवष� / Assessment Year: 2014-2015) James Rajan Vs. The Assistant Commissioner of C44, TVH Park Rozalia, Income Tax, Anand Nagar, Non Corporate Circle 17, Thoraipakkam Oggiam, Chennai. Kanchipuram 600 097. [PAN: ADMPJ 8746R] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. Girish Kumar, Advocate ��यथ� क� ओर से /Respondent by : Ms. V. Aswathy, JCIT. सुनवाई क� तार�ख/Date of Hearing : 25.02.2025 घोषणा क� तार�ख /Date of Pronouncement : 26.02.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2024-25/1069733802(1) dated 17.10.2024. The assessment was framed by the Assistant Commissioner of Income Tax, Non Corporate Circle-17, Chennai for the assessment year 2014-15 u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 30.12.2019.

2. Brief facts of the case are that the appeal was instituted on 08.02.2021 against the assessment order dated 30.12.2019 passed u/s.143(3) r.w.s 147 of the Act by the Assessing Officer (in short 'the AO') for the Assessment Year 2014- 15. The assessee further challenged the order of assessment passed 143(3) r.w.s 147 of the Act before the ld.CIT(A) who dismissed the appeal of the assessee in limine on the ground of delay of 46 days. Aggrieved, assessee is in appeal before us.

3.

The ld. Counsel submitted before us that the appeal was filed on 08.02.2021. The ld.counsel further contended during the course of hearing that the Hon’ble Supreme Court vide order in SMW(C) No.3 of 2020 dated 23.03.2020 extended the limitation for filing the appeals and subsequently in M.A. No.665 of 2021 had restored the order dated 23.03.2020, in continuation of order dated 23.09.2021. The relevant portions of the order dated 10.01.2022 are extracted herewith. ‘’I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasijudicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply’.

The ld.counsel stated that upto 01.03.2022, the limitation was extended by Hon’ble Supreme Court and hence, there is no question of limitation.Hence, the ld. Counsel

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