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Facts
The assessee's appeal for Assessment Year 2015-16 challenged the CIT(A)/NFAC's refusal to condone a 265-day delay in filing a lower appeal against an assessment order. The original proceedings were under sections 143(3) read with 263 of the Income Tax Act.
Held
The Tribunal observed that the CIT(A)/NFAC had failed to consider the Supreme Court's directions regarding the exclusion of limitation periods. Therefore, to ensure justice, the matter was restored to the file of the CIT(A)/NFAC for fresh adjudication under section 250(6), granting the assessee three effective opportunities to present their case.
Key Issues
Whether the CIT(A) erred in not condoning the 265-day delay in filing the appeal by failing to consider the Supreme Court's directions on the exclusion of limitation periods.
Sections Cited
143(3), 263, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2015-16, arises against the order of CIT(A)/NFAC, Delhi dated 28.11.2023 in case No. ITBA/NFAC/S/250/2023- 24/1058272512(1) in proceedings u/s 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short “The Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It is emerges during the course of hearing that the able assistance coming from the departmental side that the CIT(A)/NFAC lower appellate discussion under challenge as refused to condone 265 days delay in filing of the lower appeal instituted on 14.11.2022 against the Assessing Officer’s assessment dated 25.01.2022.
Markanda Oil Store 4. Learned departmental representative is hardly dispute the clinching fact that not only the assessee had condonation petition forming part of the case record gives a reasonable cause on account of circumstances beyond its control but also the CIT(A)/NFAC has not considered hon’ble apex court landmark direction in cognizance for explanation of limitation in re had directed exclusion of the time period from 15.03.2020 to 28.02.2022 for further window upto 90 days to be counted from 01.03.2022. It is thus clear that all this has escaped learned CIT(A)/NFAC’s consideration and therefore, it is deem it appropriate in the larger interest of justice to restore the assessee’s substantive ground raised herein back to the file of CIT(A)/NFAC for afresh appropriate adjudication as contemplated u/s 250(6) of the Act. The same shall be indeed subject to a rider that the assessee itself shall plead and prove all the relevant facts at its risk and responsibility within three effective opportunities, in consequential proceedings.
5. This assessee’s appeal is allowed for statistical purpose in above terms. Order Pronounced in the Open Court on 21/11/2023.