SNEH KAUSHAL,NOIDA vs. ITO-WARD-5(3)(2), NOIDA

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2023-24/1061956215(1) dated 04.03.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties at length. Case file perused.

It emerges at the outset with the able assistance coming from both the parties that CIT(A)/NFAC has refused to admit the assessee’s appeal instituted on 30th September, 2021 against the assessment herein dated 30.12.2019 on the ground that he had failed to explain the reasonable cause for the purpose of condoning the delay arising therein.

Faced with this situation, learned Departmental Representative could hardly dispute the clinching fact that the CIT(A)/NFAC herein has even included the time period of Covid - 19 Pandemic outbreak on 15th March, 2020 till the date of filing of the appeal coming to 30th September, 2021 despite the fact that hon’ble apex court’s landmark decision in Re: Cognizance for Extension of Limitation – 2022(1) TMI 385 (SC) has already directed exclusion thereof. We deem it appropriate to clarify that this is indeed not the Revenue’s case that the assessee has not explained the impugned delay up to 15th March, 2022 in her condonation petition.

Be that as it may, we are of the considered view in these peculiar facts and circumstances that larger interest of justice would be met in case the assessee’s instant appeal is restored back