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Facts
The assessee filed an appeal for assessment year 2017-18 against an order passed under section 144 of the Income-tax Act, 1961. The CIT(A)/NFAC had refused to condone a delay of 3 years and 101 days in filing the assessee's lower appeal, despite the delay including the Covid-19 pandemic period.
Held
The Tribunal condoned the delay of 3 years and 101 days in filing the assessee's lower appeal, considering the Supreme Court's directives regarding the exclusion of the Covid-19 pandemic period for limitation purposes. The matter was restored to the CIT(A)/NFAC for fresh adjudication, allowing the assessee's appeal for statistical purposes.
Key Issues
Whether the CIT(A)/NFAC was justified in refusing to condone the delay in filing the assessee's lower appeal, especially when the delay included the Covid-19 pandemic period.
Sections Cited
Section 144 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
National Faceless Appeal Centre (NFAC), Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1058714112(1), dated 13.12.2023, in case no. hereinafter referred to as the ‘Act’.
It transpires during the course of hearing that the learned CIT(A)/NFAC has refused to condone delay of 3 years and 101 days in filing of the assessee’s lower appeal instituted on 10.05.2023 against the assessment framed on 31.12.2019
Learned Departmental Representative vehemently argued that the impugned delay has been rightly refused to be condoned in lower appellate proceedings.
It emerges that the impugned delay includes Covid-19 Pandemic outbreak period from 15.3.2020 to 28.2.2022 which has already been directed to be excluded for all purposes by the hon’ble apex court in Cognizance For Extension Of Limitation, In re. (2022) 441 ITR 722 (SC). The fact further remains that assessee had filed condonation petition as well explaining the corresponding delay in filing the lower appeal on account of circumstances beyond control which has not been appropriately considered by the learned lower appellate authority.
Faced with this situation, I hereby condone the foregoing delay of 3 years and 101 days in filing of the assessee’s lower appeal and restore the matter back to the learned CIT(A)/NFAC for afresh appropriate adjudication, as per law, preferably within three effective opportunities of hearing subject to rider that it shall be the assessee’s responsibility only to plead and prove all the relevant facts in consequential proceedings.
This assessee’s appeal is allowed for statistical purpose in above terms.
Order pronounced in open court on 19.12.2024.