RAJENDER PRASAD VERMA,GHAZIABAD, UTTAR PRADESH vs. INCOME TAX OFFICER, GHAZIABAD, UTTAR PRADESH

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ITA 2739/DEL/2024Status: DisposedITAT Delhi28 November 2024AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal ruled that the CIT(A)/NFAC erred by not excluding the Covid-19 period for limitation, citing *Cognizance for Extension of Limitation, In Re (2022)441 ITR 722 (SC)*. It restored the quantum appeal to the CIT(A)/NFAC for fresh adjudication, requiring the assessee to prove the case within three opportunities. The consequential penalty appeal (ITA No. 2740/Del/2024) will follow the same order.

What were the facts?

The assessee, Rajender Prasad Verma, filed twin appeals for AY 2012-13. In the quantum appeal (ITA No. 2739/Del/2024), the CIT(A)/NFAC refused to condone a 784-day delay in filing, incorrectly including the Covid-19 pandemic period (15.03.2020 to 28.02.2022) in the limitation calculation, contrary to Supreme Court directions.

What were the issues?

Whether the CIT(A)/NFAC was justified in refusing to condone a significant delay in appeal filing by including the Covid-19 pandemic period in the limitation calculation, despite Supreme Court directives for its exclusion.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 271(1)(c)

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Cases cited in this judgment(1)Show list

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  • 441 ITR 722
    441 ITR 722 · 2022 · SC
    162 citing

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 13.11.2024Pronounced: 28.11.2024

Heard together (2 matters)

ITA No. 2739/Del/2024
ITA No. 2740/Del/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER These assessee’s twin appeals, & 2740/Del/2024 for Assessment Year 2012-13, arises against the order of CIT(A)/NFAC, Delhi dated 15.03.2024 & 21.03.2024 in DIN & Order Nos. ITBA/NFAC/S/250/2023-24/1062720122(1) & ITBA/NFAC/S/250/2023-24/1063059692(1), in proceedings u/s 147 r.w.s. 144 and 271(1)(c) of the Income Tax Act, 1961 (in short “The Act”).

2.

Heard both the parties at length. Case files perused.

3.

I straightaway advert to assessee’s quantum appeal CIT(A)/NFAC’s has refused to condone 784 days delay in filing of the lower appeal instituted on 03.03.2022 against the Assessing Officer’s assessment framed on 10.12.2019.

& 2740/Del/2024 Rajender Prasad Verma 4. Faced with this situation, the Revenue could hardly dispute the clinching fact that the CIT(A)/NFAC has included even the Covid-19 pandemic outbreak period from 15.03.2020 to 28.02.2022 whilst counting the assessee’s limitation despite the fact that the same has already been ordered to be excluded as per hon’ble apex court landmark directions in Cognizance for Extension of Limitation, In Re (2022)441 ITR 722 (SC). I therefore, deem it appropriate to restore the assessee’s instant quantum appeal CIT(A)/NFAC for its appropriate adjudication subject to a rider that assessee’s shall plead and prove this case within three effective opportunities at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

5.

Same order to follow in assessee’s latter appeal since involving consequential u/s 271(1)(c) penalty proceedings.

6.

This assessee’s twin appeals & 2740/Del/2024 are allowed for statistical purpose in above terms. A copy of the common order be placed in respective case files. Order Pronounced in the Open Court on 28/11/2023.

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