INCOME TAX OFFICER, WARD 4, CUDDALORE vs. MURARY SETTY DURGA MOUNIKA, NEYVELI

This appeal by the Revenue is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) vide order No. ITBA/NFAC/S/250/2023- 24/1053620684(1) dated 08.06.2023. The return of income was processed and intimation u/s.143(1) of the Income Tax Act, 1961 (hereinafter the ‘Act’) was issued by the Asst. Director of Income

At the outset, it is noticed that this appeal of Revenue is barred by limitation by 87 days. The order of the CIT(A) dated 08.06.2023 was received in the office of the Principal Commissioner of Income Tax on 08.06.2023 as per Form 36. The appeal was filed before the Tribunal on 02.11.2023 with a delay of 87 days. The Revenue has filed affidavit for condonation of delay stating that the AO was holding additional charge of administration and therefore, the appeal papers could not be processed in time and also, the delay has occurred due to technical difficulties faced in e-filing of appeal for the first time. It was stated that the delay was unintentional and was beyond the control of AO. We find the cause as reasonable and hence, condone the delay and admit the appeal.

At the outset, it is noticed that the tax effect in this appeal is below Rs.50.00 lakhs and therefore, in view of the CBDT Circular No. 17/2019 dated 08.08.2019 no appeal should be filed by the Revenue before the Tribunal which has tax effect of Rs. 50.00 lakhs or less and this circular is also applicable retrospectively to all pending appeals. Even on query from the Bench during the course

In the result, the appeal filed by the Revenue is dismissed.