RAJ SOCIAL WELFARE SOCIETY,AMROHA vs. CIT APPEAL NFAC, MORADABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals i.e. ITA No. 4815/Del/2024
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1067886698(1) and his latter appeal
ITA No. 4816/Del/2024 is directed against the CIT(A)/NFAC,
Delhi’s
DIN
&
order
No.
ITBA/NFAC/S/250/2024-
25/1067886927(1) a common order dated 22.08.2024, for Assessment Year 2019-20, in proceedings u/s 144 and u/s 270A of the Income Tax Act, 1961 (in short “the Act”), respectively.
Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
ITA Nos. 4815 & 4816/Del/2024
Raj Social Welfare Society
2
3. Coming to the assessee’s quantum appeal
ITA
No.
4815/Del/2024, it emerges at the outset with the able assistance coming from the Revenue side that the learned
CIT(A)/NFAC has refused to condone the corresponding of 748
days institution of the assessee’s lower appeal filed on 08.11.2023 against the assessment order dated 22.09.2021. Learned departmental representative could hardly dispute that at least question of said delay falls in Covid-19 pandemic period upto 28.02.2022 which already stand executed for all intends and purposes under the limitation law as per Cognizance for Extension of Limitation, in Re (2022) 441 ITR 722 (SC). This is indeed coupled with the fact that the assessee had filed it’s condonation petition explaining all the reasons of the said delay on account of circumstances beyond his control.
All these clinching facts have gone un-rebutted from the Revenue side. I therefore quote Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) that such a delay ought to have been condoned going by the condonation averments so as to pay way for the adjudication of the corresponding issues on merits to conclude that the CIT(A)/NFAC’s findings refusing to condone the impugned delay in assessee’s filing of the lower appeal is not sustainable in law.
ITA Nos. 4815 & 4816/Del/2024
Raj Social Welfare Society
3
His impugned lower appellate order is accordingly reversed. The assessee’s quantum appeal is restore back to the CIT(A)/NFAC for it’s afresh appropriate adjudication within three effective opportunities.
This assessee’s former appeal ITA No. 4815/Del/2024 is accepted for statistical purposes.
Same order to follow in assessee’s consequential penalty appeal ITA No. 4816/Del/2024. 7. These assessee’s twin appeals are allowed for statistical purposes in above term. A copy of the common order be placed in the respective case files. Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*