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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
ORDER PER DR. DIPAK P. RIPOTE, A.M. :
This is an assessee’s appeal arises against the order of the learned Commissioner of Income Tax (Appeals) [National Faceless Appeal Centre] Delhi’s Order dated 28.04.2022, for assessment year 2010-11, u/sec.250 of the Income Tax Act, 1961 emanating from order of the Addl. Commissioner of Income Tax (TDS), Nagpur u/sec.271C of the Income Tax Act, 1961 (in short "the Act").
Heard both the parties. Case file perused.
2 ITA.No.159/NAG./2022
The assessee pleads the following grounds in the instant appeal :
3 ITA.No.159/NAG./2022
4 ITA.No.159/NAG./2022
It is observed that the learned Commissioner of Income Tax (Appeals) has dismissed the appeal of assessee only on one ground i.e., there was no sufficient cause for delay of 1248 days in filing the appeal. We have perused the reasons given by Bank of India. It was pleaded that there was continuous changes of Branch Managers and not centralized of handling of notices issued by Income Tax Department and hence, lost the track of notices. The assessee i.e., Bank of India realised when Zonal Office at Nagpur took-up the matter for all the branches of Nagpur Zone and appointed a centralized Consultant. From careful perusal of the order of the learned Commissioner of Income Tax (Appeals) [NFAC], Delhi, it is noticed that the appeal of the assessee was instituted before the learned Commissioner of Income Tax (Appeals) on 09.01.2021 which is falling under Covid-2019 pandemic outbreak period between 15.03.2020 to 28.02.2022 and as per Hon’ble Apex Court’s directions in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314, excluding the covid-19 pandemic outbreak period from for all intents and purposes under the limitation law. Further, in order to condone the delay in filing the appeal before the learned Commissioner of Income Tax (Appeals), we take strength from 5 ITA.No.159/NAG./2022 the Hon’ble Apex Court’s landmark decision Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) wherein their Lordships has settled the law long back that all such technical aspects must make way for the cause of substantial justice. We, therefore, condone the impugned delay and deem it appropriate to set aside the order of the learned Commissioner of Income Tax (Appeals) with a direction for de novo adjudication on merits, after affording reasonable opportunity of being heard to the assessee. Needless to say, the assessee shall file all necessary documents before the learned Commissioner of Income Tax (Appeals). Ordered accordingly.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 11.12.2023.