D.K. POULTRY,BANGALORE vs. DCIT, CIRCLE 3(1)(1), , BANGALORE

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ITA 876/BANG/2024Status: DisposedITAT Bangalore24 June 2024AY 2018-19Bench: SMT. BEENA PILLAI (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal fell within the COVID period extended by the Supreme Court. The CIT(A) erred in not deciding the issues on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) belatedly by 26 days during the COVID period. The CIT(A) did not condone the delay and did not decide the issues on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned considering the COVID period extensions granted by the Supreme Court, and whether the CIT(A) erred in not deciding the appeal on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SMT. BEENA PILLAI & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Suresh Muthukrishnan, CA
For Respondent: Shri Sunil Kumar Agarwal, CIT-DR

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 11.03.2024 passed by NFAC, Delhi for A.Y. 2018-19.

2.

At the outset, the Ld.AR submitted that the assessee filed appeal before the Ld.CIT(A) belatedly by 26 days during the COVID period which was not condoned.

3.

The Ld.AR submitted that the assessment order was passed on 22.09.2021 and due date to file the appeal before Ld.CIT(A) was 22.10.2021. However, the appeal was filed on 17.11.2021. He submitted that all these dates fall within the COVID period at the time when the Hon’ble Supreme Court had extended the limitation period.

4.

The Ld.AR submitted that in any event the Hon'ble Supreme Court vide order dated 23.03.2020 extended suomoto limitation that fell within the COVID period starting from 24.03.2020 to 30.05.2022. The Ld.AR thus submitted that the delay assumed by Ld.CIT(A) is within the COVID period and therefore prayed for the appeal to be remanded to the Ld.CIT(A) on consideration of the issues on merits.

5.

The Ld.DR relied on the orders passed by authorities below. We have perused the submissions advanced by both sides in the light of records placed before us.

6.

There is no doubt that the present appeal cannot be treated in the category of a belated appeal filed before the Ld.CIT(A) pursuant to the orders of Hon'ble Supreme Court (supra). The Ld.CIT(A) grossly erred in not deciding the issues raised by assessee on merits. We remand the appeal back to the Ld.CIT(A) to consider the issues on merits and pass a detailed order having regard to the evidences filed by the assessee.

Page 3 of Needless to say that proper opportunity of being heard must be granted to the assessee. Accordingly, the grounds raised by assessee stands partly allowed for statistical purposes. In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 24th June, 2024.

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