KRISHNA KISHORE KUCHIPUDI, HYDERABAD. vs. ITO., WARD -2(1), HYDERABAD.

The learned counsel for the assessee has submitted that the Ld. CIT(A) has dismissed the appeal of the assessee in limine after declining to condone the delay of 62 days in filing the appeal before him. The learned counsel for the assessee has further submitted that the assessment order was passed on 27.09.2021 during the Covid 2019 pandemic and therefore in view of the judgement of Hon'ble Supreme Court in suo moto cognizance for extending the limitation period reported in 441 ITR 722 (SC) the appeal filed by the assessee on 03.01.2022 is within the limitation as extended by the Hon'ble Supreme Court. Thus the learned counsel submitted that the dismissal of the appeal by the Ld. CIT(A) by treating the same as barred by limitation is not sustainable and liable to be set aside. He has further submitted that even the assessment order was passed during the Covid 2019 pandemic period, therefore, the assessee could not represent his case properly before the Assessing Officer, as the assessee could not produce the relevant details as requisitioned by the Assessing Officer. Thus he has pleaded that the impugned order by the Ld. CIT(A) may be set aside and the matter may be remanded to the file of Assessing Officer for fresh adjudication after giving appropriate opportunity of hearing to the assessee.

On the other hand, the Ld. DR has relied on the orders of the authorities below.

We have considered the rival contentions as well as the relevant material on record. At the outset, we note that the Ld. CIT(A) has not decided the appeal of the assessee on merits but the same was dismissed as time barred. Undisputedly, the assessment order passed by the Assessing Officer on 27.09.2021 was during the Covid 2019 pandemic and therefore in view of the judgment of Hon'ble Supreme Court in Re Cognizance for Extension of Limitation (2022) 441 ITR 722 (surpa), the limitation for filing the appeal was extended upto 28.02.2022 and further a period of 90 days was allowed from 01.03.2022. The limitation for filing the appeal before the Ld. CIT(A) was expired in the month of November, 2021 and therefore, the case is squarely covered by the judgment of Hon'ble Supreme Court. Accordingly, we hold that the appeal filed by the assessee before the Ld. CIT(A) on 03.01.2022 was within the period of limitation as extended by the Hon'ble Supreme Court. Consequently, the order passed by the Ld. CIT(A) dismissing the appeal of the assessee is not sustainable and the same is set aside. Since the assessment order was also passed ex-parte due to non-compliance by the assessee to the notice issued by the Assessing Officer, therefore, in view of the fact that the assessment order was passed during Covid 2019 pandemic, the assessee deserves one more opportunity to present his case before the Assessing Officer. Accordingly, in the facts and circumstances of the case, the matter is remanded to the file of Assessing Officer for fresh adjudication after giving an appropriate opportunity of hearing to the assessee.