PALAKKAD MRI,PALAKKAD vs. ITO, WARD-1, PALAKKAD
No AI summary yet for this case.
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.430/Coch/2024 : Asst.Year 2016-2017 Palakkad MRI The Income Tax Officer C/o PMRC Limited Ward 1 v. Palakkad. Chadanankurissi Palakkad – 678 004. PAN : AAJFP8645H. (Appellant) (Respondent) Appellant by :--- None --- Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 30.12.2024 Date of Hearing : 09.12.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 21st March, 2024 having DIN & Order No.ITBA/NFAC/S/250/2023-24/1063105938(1) and relates to the assessment year 2016-2017.
Today when the matter was taken up for hearing no one appeared from the side of assessee, despite service of notice of hearing. At the out-set we observe that the appeal has been dismissed by the learned CIT(A) on the ground that the appeal was barred by limitation. Perusal of the records and sequence of event would show that the delay is related to Covid-19 period.
2 ITA No.430/Coch/2024. Palakkad MRI.
The learned Departmental Representative relied upon the orders of the authorities below.
We have heard the rival submissions and perused the material available on record. We observe that in this case, the assessment order was passed on 24th March, 2021 and the appeal has been filed on 10th May, 2022. We observe that the Covid-19 period, as coming out from the orders of the Supreme Court passed between 15th March, 2020 and 20th February, 2022. Therefore, in the present case the assessment order was passed during the Covid-19 period and the appeal was filed in May, 2022. Therefore, there is technically a delay of 30 days only, hence, in the interest of justice, we restore this matter to the file of the CIT(A) for deciding the case on merits. Needless to mention that the CIT(A) would grant sufficient opportunities of being heard to the assessee before passing any order.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on this 30th day of December, 2024.
Sd/- Sd/- (Inturi Rama Rao) (Prakash Chand Yadav) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin; Dated : 30th December, 2024. Devadas G*
3 ITA No.430/Coch/2024. Palakkad MRI.
Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin