AJAY JOJO,SILCHAR vs. ITO, WARD-1, SILCHAR, SILCHAR

It was submitted by the Ld.AR that the assessment year involved in this appeal is 2020-21. The audit report had been filed within time but the return was filed with delay of 43 days on account of covid period limitation. It was the submission that in view of the decision of the Hon’ble Supreme Court in the Miscellaneous Application No.21 of 2022, the Hon’ble Supreme Court had extended the period of limitation from 15/03/2020 to 28/02/2022 stand the excluded for the purpose of limitation as may be prescribed under any general of special laws in respect of all judicial or quasi-judicial proceedings. It was the submission that the AO in para 9.1 of his order took the stand that the decision of the Hon’ble Supreme Court does not affect the due date prescribed by the Income Tax Act for filing of the income tax returns by various assessees. Therefore, the due date for filing of ITR for assessment year 2020-21 in the case of the assessee stood unaltered 15/02/2021. It was the submission that the return was filed on 30/03/2021. It was submission that the Ld.CIT(A) without considering submissions of the assessee, dismissed the claim of the assessee.

It was then informed to the Ld.Sr.DR that what has been done by the AO is erroneous and this is not line of the decision of the Hon’ble Supreme Court. It was submitted by the Ld. Sr. DR that he had no issue if the issues were restored to the file of the Ld.CIT(A). It was then again informed to him that the Act of the AO in para 9.1 of his order is erroneous and strict action would be taken. To this, the Ld.DR submitted that taking action was a privilege of the Bench and he had nothing to say in that.