NAZIA SAEED,GURUGRAM vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 2157/DEL/2024Status: DisposedITAT Delhi18 November 2024AY 2012-2013Bench: the Ld. CIT(A) is condoned. The appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for deciding the same afresh upon providing an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. Assessee's appeal is, therefore, allowed for statistical purposes.2. Assessee's appeal, is allowed for statistical purposes. Order pronounced in the open co2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, ruling that a strict reliance on an Apex Court's cut-off date for limitation without considering the genuine difficulties faced during the Covid-19 pandemic was unacceptable. Consequently, the case has been remitted back to the CIT(A) for a fresh decision, with directions to grant the assessee a proper opportunity of being heard and to consider any evidence presented.

What were the facts?

The CIT(A) dismissed the assessee's appeal due to a significant delay in filing. The assessee attributed this delay, which saw the appeal filed in August 2021 instead of January 2020, to the widespread disruptions caused by the Covid-19 pandemic, including nationwide lockdowns and restricted movement starting from January 2020.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned given the circumstances of the Covid-19 pandemic.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, DELHI

Before: MS. MADHUMITA ROY

Hearing: 22.10.2024Pronounced: 18.11.2024

In the instant case the CIT(A) has dismissed the appeal preferred by the assessee by and under its order dated 15.02.2024 on account of delay. The assessee took the plea of Covid pandemic as the major issue for not filing the appeal in time and could only file on 13.08.2021 instead of January, 2020. It is true that nationwide lockdown was announced due to Covid pandemic in the month of March, 2020, but all over world including our country people became panic out of the same situation of pandemic and started restricting movement outside as far as possible from January, 2020. Thus, considering the factual difficulty 1 Nazia Saeed faced by the common people simply relying upon the cut of date mentioned by the Hon’ble Apex Court in the case of limitation rejecting the late filing of appeal by the assessee is not found to be acceptable and, therefore, quashed. Hence, the delay in preferring the appeal before the Ld. CIT(A) is condoned. The appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for deciding the same afresh upon providing an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is, therefore, allowed for statistical purposes.

2.

Assessee’s appeal, is allowed for statistical purposes.

Order pronounced in the open court on 18.11.2024

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