SUNIL VILAS BHOSALE,SANGLI vs. ITO WARD 1, SANGLI

The captioned appeal at the instance of assessee pertaining to assessment year 2018-19 is directed against the order dated 16.10.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) arising out of the Assessment order dated 09.04.2021 passed u/s.143(3) r.w.s.143(3A) & 143(3B) of the Act.

At the outset, Ld. Counsel for the assessee submitted that ld.CIT(A) has dismissed the appeal in limine being barred by limitation on account of delay of 87 days in filing of the appeal. He stated that the delay was on account of covid-19 pandemic prevailed across the country and therefore prayed for remitting the issues on merit to the file of ld.CIT(A) for necessary adjudication.

We have heard the rival contentions and perused the record placed before us. We note that the assessment order in the case of assessee for A.Y. 2018-19 was framed u/s.143(3) of the Act on 09.04.2021 assessing the income at Rs.2,85,30,910/- wherein addition of Rs.2,74,05,450/- was made invoking the provisions of section 68 of the Act. Assessee filed an appeal before ld.CIT(A) assailing the order of the AO but there was delay of 87 days. Such delay of 87 days ought to have been condoned by the ld.CIT(A), as at that point of time, country was passing through covid-19 pandemic and restrictions were put in and almost two years period have been removed out of the limitation period by the Hon’ble Apex Court in the case of Cognizance for Extension of Limitation In re (2022) 441 ITR 722 (SC). Apparently, it seems that ld.CIT(A) has not taken cognizance of this aspect and has dismissed the appeal by not admitting it on account of delay of 87 days, We therefore under the facts and circumstances of the case condone the delay of 87 days and remit the issues raised to the file of ld.CIT(A) with a direction to adjudicate the matter on merits and pass a speaking order as contemplated u/s.250(6) of the Act for which a reasonable opportunity of hearing shall be granted to the assessee. Assessee is directed to provide correct email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of ld.CIT(A) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.