What did the Tribunal hold?

The Tribunal held that the assessee might have been prevented from responding due to pandemic-related difficulties. Therefore, the matters were remanded to the NFAC for a fresh disposal after affording the assessee an opportunity to be heard.

The assessee's appeals for AY 2017-18 and 2018-19 were dismissed ex-parte by the NFAC. The proceedings occurred during the Covid-19 pandemic period.

What were the issues?

Whether the ex-parte dismissal of the appeal by the NFAC was justified, considering the Covid-19 pandemic period and potential difficulties faced by the assessee in responding.

Maharastra Tantrik Prashikshit… vs Assistant Director of Income-Tax… | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Sanket Joshi

For Respondent: Shri Suhas Kulkarni

Hearing: 20.12.2022Pronounced: 22.12.2022

ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee directed against the separate orders of the National Faceless Appeal Centre, Delhi [‘the NFAC’] dated 12.11.2021 for the assessment years 2017-18 and 2018-19 respectively. 2. Since the identical facts and common issues are involved in both the above captioned appeals, we proceed to dispose of the same by this common order.

2 & 383/PUN/2022 3. For the sake of convenience and clarity, the facts relevant to the appeal in 2017-18 are stated herein. ITA No.382/PUN/2022, A.Y. 2017-18 : 4. From perusal of the order passed by the NFAC, we find that the NFAC dismissed the appeal ex-parte. We find that the appeal proceedings were initiated by the NFAC during the period from 10.02.2020 to 12.11.2021 which clearly falls within Covid-19 Pandemic period. It can be safely assumed that the appellant was prevented from responding to notice issued by NFAC on account of difficulties being faced by the appellant on account of Covid-19 Pandemic; taking clue from spirit behind order passed by the Hon’ble Supreme Court taking the cognizance of the difficulties faced by the country extended the various limitations prescribed under the various Statutes. Therefore, we are of the considered opinion that the matter should be remanded to the file of the NFAC for fresh disposal of issue in appeal in accordance with law after affording reasonable opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee in ITA No.382/PUN/2022 for A.Y. 2017-18 stands partly allowed.

MAHARASTRA TANTRIK PRASHIKSHIT BEROJGAR SEVA SAHAKARI SANSTHA LTD.,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

What did the Tribunal hold?

What were the facts?

What were the issues?

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