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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.
Held
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.
Key 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.
Sections Cited
147, 144, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
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”).
Heard both the parties at length. Case files perused.
I straightaway advert to assessee’s quantum appeal wherein the 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 back to the 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.
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.