CHERRY JAIN FAMILY TRUST ,ASHOKNAGAR vs. INCOME TAX OFFICER, CPC BENGALURU

This appeal has been preferred by assessee against the impugned order dated 24.12.2024 (wrongly mentioned as 11.01.2025 in Form-36) passed in Appeal No. ADDL/JCIT(A)-1 DELHI/10002/2015-16 by the Ld. ADDL/JCIT(A)-1, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), wherein the learned first appellate authority dismissed assessee’s appeal as barred by limitation.

At the very outset, it is submitted by learned AR of the assessee that the first appeal was filed before the ld. CIT(Appeals) on 04.11.2023 against the order dated 19.10.2017 passed u/s. 143(1) of the Act by a delay of 2176 days. Learned AR submitted that the appellant trust was in dark about any demand because no intimation u/s. 143(1) was ever served upon the appellant. The appeal could accordingly be filed on 04.11.2023 after downloading the intimation dated 19.10.2017 by the new consultant on 26.10.2023. An affidavit on behalf of Shri Mahavir Chaudhary, Advocate has also been submitted in support of the delay condonation application. Prayed to condone the delay caused in filing the first appeal before the ld. CIT(Appeals) and afford an opportunity to make submissions before the ld. CIT(Appeals) for deciding the appellant’s cause on merits.

Learned DR has supported the impugned order.

It is true that there is huge delay of 2176 days in filing the first appeal before ld. CIT(Appeals). We, however, take judicial notice of the fact that most of the duration of delay caused in filing appeal before this tribunal overlaps the period of spread of global pandemic COVID-19.