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Facts
The Assessee filed an appeal challenging an order by the Commissioner (Appeals) which dismissed the appeal due to a delay of more than six months. The Assessee contended that the delay was primarily due to the COVID-19 period, and when this period is excluded as per Supreme Court orders, the actual delay was only 49 days.
Held
The Tribunal condoned the delay of 49 days, noting that the Commissioner (Appeals) had not adjudicated the case on its merits. Therefore, the Tribunal decided to remand the matter back to the Commissioner (Appeals) for a decision on merit.
Key Issues
Whether the delay in filing the first appeal before the Commissioner (Appeals) was condonable, and if so, whether the matter should be remanded for adjudication on merits.
Sections Cited
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL
The aforesaid appeal has been filed by the Assessee challenging the impugned order dated 16/01/2025, passed by the learned Commissioner of Income Tax (Appeals), Udaipur, [for short, “ Ld. Commissioner ”] for the assessment year 2017–18.
2 Paraskar Auto World Pvt. Ltd. ITA no.123/Nag./2025
It appears from the impugned order passed by the learned ld. Commissioner that there was a delay of more than six months in filing the first appeal before the learned ld. Commissioner and, therefore, the learned ld. Commissioner declined to entertain the delay and consequently dismissed the appeal of the Assessee in limine being not maintainable.
The Assessee has demonstrated that that the assessment order was passed on 27/12/2019 and according to the statute, the Assessee was supposed to file appeal on/or before 26/01/2020, however, the same was filed only on 06/06/2020, and if the period of COVID–19 from 15.03.2020 till 28.02.2022, which has been excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings by the Hon’ble Supreme Court, vide order dated 10/01/2022, passed in M.A. no.21 of 2022, in Misc.A. no. 665 of 2021, in Suo–Motu Writ Petition (Civil) no.3 of 2020, is excluded then the delay in this case would be which comes to 49 days only. Thus, considering the said factual aspect, this Court is inclined to condone the delay of 49 days occurred before the learned ld. commissioner in filing the first appeal. Coming to the merits of the case, as the learned ld. Commissioner has not adjudicated the issues on merit of the case, therefore, as both the parties have also 3 Paraskar Auto World Pvt. Ltd. ITA no.123/Nag./2025 prayed for, this Court is inclined to remand the entire matter to the file of the learned ld. Commissioner for decision on merit. Suffice to say that the learned ld. Commissioner shall provide reasonable opportunity of being heard to the Assessee.
In the result, appeal filed by the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 17/06/2025.