SH. SUNIL KUMAR JAIN,SOLAN vs. DCIT/ACIT, CIRCLE, PARWANOO

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ITA 74/CHANDI/2022Status: DisposedITAT Chandigarh19 November 2025AY 2018-19Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

Considering the factual matrix and principles of natural justice, the Tribunal directed the CIT(A) to admit the appeal. The CIT(A) was instructed to adjudicate the case on its merits, with the assessee given the opportunity to present its arguments. The appeal before the Tribunal was allowed for statistical purposes.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2018-19, which had not admitted the appeal due to a 428-day delay. The original intimation by the CPC under Section 143(1) involved disallowances under Sections 43B and 36(1)(va). The delay was attributed to the Covid-19 lockdown, and the Ld. AR also noted that a subsequent limited scrutiny by the AO made no further additions.

What were the issues?

Whether the CIT(A) was justified in not admitting the assessee's appeal due to a delay of 428 days, given that the delay occurred during the Covid-19 pandemic and the case was later subjected to a limited scrutiny without further additions.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 43B,Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2018-19) Shri Sunil Kumar Jain DCIT / ACIT Circle C/o Baltra Home Products Parwanoo बनाम/ Vs. 190-A, HPSIDC Industrial Area Baddi, Solan- 173205 (HP) �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADQPJ-5093-F (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. K. Sampath (Advocate)(Virtual) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-11-2025 घोषणाकीतारीख /Date of Pronouncement 20-11-2025 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-12-2021 in the matter of an intimation issued by CPC u/s 143(1) on 08-01-2020 making disallowance u/s 43B and 36(1)(va). The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 428 days. Aggrieved, the assessee is in further appeal before us. The Ld. AR pleaded for admission of appeal on the ground that substantial period of delay fall within lockdown situation rising out of Covid-19 Pandemic. The Ld. AR also pointed out that the case was subsequently selected for limited scrutiny vide assessment order dated 01-02-2021 wherein Ld. AO did not make any further additions.

2.

Keeping in mind the factual matrix as well as considering the principles of natural justice, we direct Ld. CIT(A) to admit the appeal and render adjudication on merits with a direction to the assessee to plead and prove its case forthwith.

3.

The appeal stands allowed for statistical purposes. Order pronounced on 20th November, 2025.

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