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Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN
(ASSESSMENT YEAR 2019-20) Roop Chand Sharma Income Tax Officer, Education Trust, Ward Exemption, 175, 0 Saket Colony, Vs. Dehradun. Roorkee, Uttarakhand-24766 PAN-AABTR0035P (Appellant) (Respondent) Assessee by Shri Rajiv Sahni, CA Department by Shri Aman Pal Singh, Sr.DR Date of Hearing 07/08/2025 Date of Pronouncement 14/08/2025 O R D E R
PER MANISH AGARWAL, AM:
This appeal is filed by the Assessee against the order of Addl./Jt. Commissioner of Income Tax (Appeals)-7, New Delhi (‘the Ld. CIT(A)’ for short) in Appeal No. NFAC/2018-19/10017228 dated 30.04.2025 for Assessment Year 2019-20.
At the outset, from the perusal of the appellate order, it is seen that the appeal was filed delayed by 259 days and, therefore, the Addl./Jt. CIT(A) did not condone the delay and dismissed the appeal of the assessee by not admitting the same.
Roop Chand Sharma Education Trust vs. ITO(E) 3. Before us, the Ld. AR of the assessee submits that appeal of the assessee was filed during Covid period where in terms of the order of Supreme Court in the case of Suo Motu Civil Appeal No. 03/2020 dated 08.03.2021 limitation for filing of appeal during Covid period were condoned. Since the appeal of the assessee was filed during this period, therefore, there was no delay in filing the appeal. Ld. Ar further submits that this fact was brought to the notice of the Ld. CIT(A) vide letter dated 08.10.2021 filed, available in the PB page 82. After considering the same, Ld. CIT(A) admitted the appeal and intimated the assessee in this regard, which letter is also filed by the assessee in the paper book. It is thus submitted by ld. AR that once the CIT(A), NFAC, Delhi had admitted the appeal, there is no reason to dismiss the appeal by not condoning the delay at a later stage and it is nothing but harassment of the assessee. Accordingly, the ld. AR prayed for the restoration of appeal and further requested for a fixed timeline for the disposal of the same.
On the other hand, Sr. DR supports the order of the lower authorities.
Heard both the parties from the perusal of page 82 of the PB, we find that appeal of the assessee was admitted by the Ld. CIT(A), NFAC in terms of its letter dated 08.10.2021 which is reproduced as under: Sir/Madam/M/s, Subject: Intimation of Admitting Appeal in respect of Appeal filed vide Acknowledgement No. for Assessment Year 2019-20 reg.
Roop Chand Sharma Education Trust vs. ITO(E) Please refer to your Appeal application filed vide Acknowledgement No. dated 08-04-2021 filed on e-filing portal. Your appeal application has been verified and is found to be in order. Therefore, the same is admitted. The appeal No. allocated to your case is NFAC/2018-19/10017228. Please communicate through e-proceeding of Appeal proceedings created against the appeal number under login id of your e-filing portal account. Yours faithfully,
Commissioner of Income Tax (Appeals) National Faceless Appeal It is further seen that the appeal of the assessee was filed by the assessee on 09.04.2021 whereas due date of filing of appeal before the Ld. CIT(A) was expired on 28.07.2020 as the notice of demand was served on 29.06.2020. All these dates are falling during the Covid period. In terms of the order of Supreme Court in Suo Motu Appeal (supra) the limitation for filing of appeal during Covid period stood condoned. Accordingly, we find that once the appeal of the assessee was admitted for adjudication and appeal no. is allotted, there is no reason to dismiss the same at later stage on the ground of delay. Accordingly, we set aside the order of Ld. CIT(A) and direct him to decide the appeal of the assessee on merits. Looking to the casual approach taken in dismissing the appeal even after admitting the same, we direct the Ld. CIT(A) to decide the appeal within a period of three months from the service of this order, as the delay in justice would cost the assessee very heavily, though there is no fault on its part. With these directions, the grounds of assessee are allowed for statistical purposes.