SUMMIT SPORTS PVT LTD,PUNE vs. ADDITIONAL DIRECTOR OF INCOME TAX CPC, BANGLORE

Assessment Year : 2019-20 Summit Sports Pvt. Ltd., Vs. Addl. DIT, CPC, T-170, MIDC, Bhosari, Banglore. Pune- 411026. PAN : AATCS8122M Appellant Respondent Assessee by : Shri Akshay Shivaji Revenue by : Shri Akhilesh Srivastava Date of hearing : 04.07.2024 Date of pronouncement : 20.08.2024 आदेश / ORDER

PER VINAY BHAMORE, JM:

1. At the time of Assessment, Learned Assessing Authority passed assessment order and disallowed claim of TDS on account of mismatch with 26AS.

2. The learned Assessing Authority levied excess interest u/s 2234B & 234C without considering tax payment which is unjustified.

3. At the first hearing of an Appeal, the appellant authority dismissed the appeal on account of appeal is not maintainable as there is inordinate delay in filing an appeal which cannot be condoned without considering the facts of the case which is unjustified.”

3. At the outset, during the course of hearing of the present appeal, the son of the director of the company appeared & requested for short adjournment. We find that the order dismissing the first appeal of the assessee on the ground of delayed filing of the appeal is unjustified. We therefore reject the request for adjournment & proceed to decide the appeal. It is found that the order u/s 143(1) was passed on 19-05-2020, but due to covid-19 pandemic situation the order could not be seen by the assessee & thereafter as soon as the order came into knowledge of the assessee the first appeal was filed belatedly. In the grounds of appeal it was requested before the bench to set-aside the order passed by LD CIT(A)/NFAC & further prayed to provide just & proper relief to the assessee. We find that due to covid-19 pandemic the Hon’ble Supreme Court has already extended the limitation upto 30-05-2022 & therefore taking the lenient view the delay can be calculated after 30-05-2022. Considering the totality of the facts & special circumstances which were prevailing due to covid-19 pandemic & also in the light of judgement passed in the case of Collector Land Acquisition vs. MST Katiji by the Hon’ble Supreme Court, in the interest of justice, without going into merits of the case, we deem it appropriate to set- aside the order passed by LD CIT(A)/NFAC with a direction to condone the delay & adjudicate the appeal on the merits of the case