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Facts
The assessee's appeal for AY 2012-13 was dismissed by the CIT(A) for not admitting the appeal due to a delay of 729 days. The assessment was framed on 23-11-2019 and the first appeal was filed on 21-12-2021.
Held
The Tribunal condoned the delay of 227 days in filing the appeal before the first appellate authority, considering the period of delay falling within the COVID-19 pandemic lockdown. The appeal was restored to the CIT(A) for fresh adjudication on merits.
Key Issues
Whether the delay in filing the first appeal before the CIT(A) should be condoned due to the pandemic, and if so, whether the appeal should be adjudicated on merits.
Sections Cited
144, 147
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Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09-02- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 r.w.s. 147 of the Act on 23-11-2019 determining total income at Rs.10.99 Lacs. The Ld. CIT(A) did not admit the appeal of the assessee for want of condonation of 729 days against which the assessee has preferred instant appeal before us. The registry has noted delay of 227 days in the appeal which stand condoned. The only prayer of Ld. AR is admission of appeal and adjudication of issue on merits by Ld. CIT(A). The same has been opposed by Ld. Sr. DR.
We find that the assessment was framed on 23-11-2019 and first appeal was instituted on 21-12-2021. It is clear that substantial period of delay falls in lockdown situation arising out of Covid-19 Pandemic. Considering the directions of Hon’ble Apex Court in the case of Cognizance for extension of Limitation (2022; 441 ITR 722 SC), we condone the delay before first appellate authority and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication on merits with a direction to the assessee to substantiate its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 19th February, 2025.