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Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI
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 ITA No.382/PUN/2022 for the assessment year 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.