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Facts
The assessee's twin appeals arose from a common order of the CIT(A)/NFAC, Delhi, for Assessment Year 2019-20. The appeals were directed against proceedings under Sections 144 and 270A of the Income Tax Act. The assessee's appeals were filed with a delay of 748 days.
Held
The Tribunal held that the delay in filing the appeal falls within the Covid-19 pandemic period and the assessee had provided reasons for the delay beyond its control. Therefore, the CIT(A)/NFAC's refusal to condone the delay was not sustainable.
Key Issues
Whether the CIT(A)/NFAC was justified in refusing to condone the significant delay in filing the assessee's appeal, especially considering the pandemic period and the reasons provided by the assessee.
Sections Cited
144, 270A, 1961
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year: 2019-20 Raj Social Welfare Society, Vs CIT(A), Malikhera Urf Shahbazpur, Amroha, NFAC, Uttar Pradesh-244221 Delhi (APPELLANT) (RESPONDENT) PAN No. AABAR5616B Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.01.2025 Date of Pronouncement: 07.01.2025 ORDER These assessee’s twin appeals i.e. arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1067886698(1) and his latter appeal 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.
& 4816/Del/2024 Raj Social Welfare Society 3. Coming to the assessee’s quantum appeal 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.
& 4816/Del/2024 Raj Social Welfare Society 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 is accepted for statistical purposes.
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.