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

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.

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.

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.

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.

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.