What did the Tribunal hold?

The Tribunal held that the delay of 33 days was covered by the Supreme Court's extended limitation period. Therefore, the CIT(A) erred in dismissing the appeal in limine.

The assessee filed an appeal before the CIT(A) with a delay of 33 days. The CIT(A) dismissed the appeal as belated, disregarding the Supreme Court's suo motu order extending limitation periods due to the COVID-19 pandemic.

What were the issues?

Whether the appeal filed before the CIT(A) was within the extended period of limitation as per the Supreme Court's COVID-19 related orders. Whether the CIT(A) correctly adjudicated the grounds of appeal on merits.

B K Automatics, Rohtak vs ITO | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH: A: NEW DELHI

Before: SHRI G.S PANNU, HON’BLE & SHRI CHANDRA MOHAN GARG

Hearing: 04.10.2023Pronounced: 06.10.2023

ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order NFAC, New Delhi dated 13.06.2022 for A.Y. 2019-20.

The ground no. 4 of assessee is as follows:- 4. That the Ld. CIT(A) erred in dismissing the appeal of the appellant by treating it as belated appeal, which is in gross violation of judgment of Hon’ble Supreme Court in which the Hon’ble Supreme Court had extended the limitation period from 15.03.2020 in view of COVID-19 Pandemic.

The ld. counsel submitted that the assessee filed appeal against the order of ADIT (CPC Bangalore) dated 10.04.2020 before the ld. CIT(A) NFAC on 13.06.2022 by the delay of 33 days but the said period was covered by the order of Hon’ble Supreme Court in the suo moto writ petition (Civil) No. 3/2020 dated 23.03.2020 by which the period of limitation in all the proceedings in irrespective of limitation prescribed under general law or special law whether condonable or not was extended with effect from

B K AUTOMATICS,ROHTAK vs. ITO, WARD-5, ROHTAK

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments