LAHARI IMPEX PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(1), AHMEDABAD

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ITA 269/HYD/2024Status: DisposedITAT Hyderabad01 August 2024AY 2009-10Bench: SHRI K.NARASIMHA CHARY (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), holding that the pandemic constituted a sufficient cause. The matter was set aside to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay of about 21 months due to the COVID-19 pandemic. The CIT(A) dismissed the appeal in limine without condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) due to the COVID-19 pandemic should be condoned. Whether the CIT(A) erred in dismissing the appeal without considering the merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B”, HYDERABAD

Before: SHRI K.NARASIMHA CHARY & SHRI MADHUSUDAN SAWDIA

For Respondent: Ms. Sheetal Sarin, DR
Hearing: 29/07/2024

आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 26/02/2024 passed by the learned Commissioner of Income Tax (Appeals)/ADDL/JCIT (A)-2 Ahmedabad (“Ld. CIT(A)”), in the case of Lahari Impex Private Limited (“the assessee”) for the assessment year 2009-10, assessee preferred this appeal. 2. At the outset Ld. AR submitted that in this case the appeal before the First Appellate Authority, namely, learned CIT(A) was due to be filed on or before 29/3/2020, but due to the prevailing pandemic situation the

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