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Facts
The assessee, Savitri Devi Kumari, filed an appeal for AY 2018-19 after the CIT(A)/NFAC refused to condone a 685-day delay in filing a lower appeal against an assessment order dated 15.04.2021. A significant portion of this delay fell within the Covid-19 pandemic period (15.3.2020 to 28.2.2022), which the Supreme Court had mandated should be excluded for limitation purposes.
Held
The tribunal condoned the 685-day delay in filing the lower appeal, emphasizing the Supreme Court's directives regarding the exclusion of the Covid-19 period for limitation. It restored the matter to the CIT(A)/NFAC for fresh adjudication on merits, with the condition that the assessee is responsible for proving all relevant facts.
Key Issues
1. Whether the CIT(A) was justified in not condoning the 685-day delay in filing a lower appeal, which included the Covid-19 pandemic period. 2. The application of Supreme Court's directions regarding exclusion of Covid-19 period for computing limitation.
Sections Cited
Income-tax Act, 1961, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
O R D E R PER SATBEER SINGH GODARA, JM:
This assessee’s appeal for assessment year 2018-19 arises against National Faceless Appeal Centre (NFAC), Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1061662316(1), dated 28.02.2024, in case no. NFAC/2017-18/10229172, in proceedings u/s 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 from a perusal of the case filed at the outset that learned CIT(A) has refused to condone 685 days’ delay in filing of the lower appeal instituted on 30.03.2023 against the assessment order dated 15.04.2021, despite the fact that the same 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 her condonation petition as well explaining the corresponding delay in filing the lower appeal beyond her control, which has not been appropriately considered by the learned lower appellate authority.
Faced with this situation, I hereby condone the foregoing delay of 685 days in filing of 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 16.12.2024.