What did the Tribunal hold?

The Tribunal held that the appeal was not delayed in view of the Supreme Court's extension of limitation. Therefore, the matter was restored to the CIT(A) for adjudication on merits.

The assessee's appeal before the CIT(A) was dismissed on the grounds of limitation. The appeal was filed after the due date but within the extended period granted by the Supreme Court due to the pandemic.

What were the issues?

The primary issue was whether the appeal filed before the CIT(A) was barred by limitation, considering the Supreme Court's directions regarding the extension of time limits.

Bbg Metal Syndicate Pvt. Ltd. vs DCIT | ITAT Cuttack 2022

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Appellant: Shri K.K.Bal, AR

For Respondent: Shri S.C.Mohanty

Pronounced: 19/10

O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Ap , National Faceless Appeal Centre (NFAC), Delhi eal Centre (NFAC), Delhi dated 2.3.2021 in Appeal No.ITBA/NFAC/S/250/2020 ITBA/NFAC/S/250/2020-21/1031139625(1) 21/1031139625(1) for the assessment year 2019-2020. 2020.

Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. ld Sr DR appeared for the revenue.

It was submitted by ld AR that the ld CIT( It was submitted by ld AR that the ld CIT(A) had dismissed the A) had dismissed the appeal of the assessee on the ground of limitation. It was the submission appeal of the assessee on the ground of limitation. It was the submission appeal of the assessee on the ground of limitation. It was the submission

P a g e 1 | 3 that the due date of filing of the appeal was 9.6.2020. The appeal has been filed on 29.8.2020. It was the submission that the Hon’ble Supreme Court had extended the limitation from 15.3.2020 to 28.2.2022. It was the submission that the said appeal has been filed within the extended period of limitation, the delay in filing of the appeal was liable to be treated as not delayed. It was the submission that the ld CIT(A) has not adjudicated the appeal of the assessee on merits. It was the prayer that the ld CIT(A) may be directed to dispose of the appeal of the assessee on merits.

In reply, ld Sr DR submitted that he had no objection if the issues in the appeal are restored to the file of the ld CIT(A) for adjudication on merits. It was the submission that the Hon’ble Supreme Court in the case of Checkmate Service Pvt Ltd vs CIT in Civil Appeal No.2833 of 2016 has already held the issue in favour of the revenue.

We have considered the rival submissions. As it is noticed that the ld CIT(A) has dismissed the assessee’s appeal on technicality of delay and as it is noticed that the Hon’ble Supreme Court has extended the period of limitation and the appeal of the assessee has been filed within that period of limitation, we are of the view that the issue must be restored to the file of the ld CIT(A) for adjudication on merits. It is held that there is no delay in filing of the appeal before the ld CIT(A) in view of the decision of Hon’ble Supreme Court in extending the period of limitation. Consequently, the appeal is restored to the file of the ld CIT(A) for adjudication on merits. P a g e 2 | 3

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 19/10/2022.

Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 19/10/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : BBG Metal Syndicate Pvt Ltd., At: Badambadi, Behind Traffic Tower, PO: Taltelenga Bazar, Cuttack 2. The Respondent: DCIT, ASMNT Circle-2(1), Cuttack 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

P a g e 3 | 3

BBG METAL SYNDICATE PVT. LTD.,CUTTACK vs. DY. CIT, ASMNT CIRCLE-2 (1), CUTTACK

What did the Tribunal hold?

What were the facts?

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