M/S MARWAH FINANCE PVT. LTD.,RAIPUR vs. PCIT, CHANDIGARH-1

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ITA 486/CHANDI/2022Status: DisposedITAT Chandigarh24 May 2024AY 2015-16Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to the COVID-19 pandemic. The ex-parte order was set aside, and the matter was remanded to the PCIT for fresh adjudication after providing the assessee with a reasonable opportunity to be heard.

What were the facts?

The assessee filed an appeal with a significant delay of 369 days. The assessee claimed the delay was due to the COVID-19 pandemic, which was supported by a Supreme Court decision. The impugned order was passed ex-parte as the assessee claimed non-receipt of notices.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the COVID-19 pandemic and whether an ex-parte order passed without providing a reasonable opportunity to the assessee should be set aside.

AI-generated summary — verify with the full judgment below

Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. PCIT, Chandigarh-1 dt. 23/03/2021 pertaining to Assessment Year 2015-16.

2.

At the outset, it is noted that there is a delay in filing the present appeal by 369 days as pointed out by the Registry.

3.

During the course of hearing, the Ld. AR submitted that the impugned order was passed by the Ld. PCIT on 23/03/2021 and appeal was thereafter filed on 26/05/2022. It was submitted that the delay in filing the appeal is covered by the decision of Hon’ble Supreme Court wherein the limitation period has been extended on account of COVID- 19 Pandemic. It was accordingly submitted that the delay so happened may be condoned and the appeal be admitted for adjudication.

4.

Ld CIT/DR was heard who has not raised any specific objection.

5.

After hearing both the parties, the delay on account of COVID-19, pandemic is hereby condoned and the appeal is admitted for adjudication.

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