Loading judgment…
Facts
The assessee's appeal for AY 2018-19 was against an order from the National Faceless Appeal Centre (NFAC). The CIT(A)/NFAC had refused to condone a 135-day delay in filing the lower appeal, which was originally instituted against an Assessing Officer's assessment framed on 05.04.2021.
Held
The Tribunal accepted the assessee's appeal to condone the delay, relying on the Supreme Court's decision in Cognizance For Extension Of Limitation, In re (2022) 441 ITR 722 (SC), which excluded the period from 18.03.2020 to 28.02.2022 for limitation due to the Covid-19 pandemic. The case was restored to the CIT(A)/NFAC for fresh adjudication on merits.
Key Issues
Whether the CIT(A)/NFAC was justified in refusing to condone a 135-day delay in filing an appeal, in light of the Supreme Court's general extension of limitation periods during the COVID-19 pandemic.
Sections Cited
250 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
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/250/2023-24/1061407158(1), dated 23.02.2024, in case no. NFAC/2017-18/10082584, in proceedings u/s 250 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties at length. Case file perused.
It emerges during the course of hearing with the able assistance coming from both the parties that CIT(Appeals)/NFAC herein has refused to condone 135 days’
Faced with this situation, the revenue could hardly dispute that hon’ble apex court’s landmark decision in Cognizance For Extension Of Limitation, In re (2022) 441 ITR 722 (SC) has already directed exclusion of the time period from 18.03.2020 to 28.02.2022 for all purposes in computing limitation on account of Covid-19 Pandemic outbreak. We thus accept the assessee’s instant appeal to this limited extent at this stage and restore the same back to the CIT(A)/ NFAC for its afresh appropriate adjudication, as per law, preferably within three effective opportunities of hearing. All other assessee’s pleadings herein stand rendered academic.
This assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in open court on 20.11.2024.