SARALA FOODS PRIVATE LIMITED, ,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CIRCLE-1, , KAKINADA

in KKD/VSP/2019-20 dated 31.10.2019 for the Assessment Year (A.Y.) 2011-12 with the delay of 277 days. The assessee filed a petition for condonation of delay and M/s Sarala Foods (P) Ltd., Vijayawada submitted that though the actual delay is 277 days, the effective delay is only 64 days as the delay from 15.03.2020 to 14.10.2020 is to be excluded from the computation of delay as per the order of the Hon’ble Supreme Court dated 08.03.2021. On this issue, no doubt, the limitation period has started 64 days prior to the decision of the Hon’ble Supreme Court, however, considering the pandemic situation even prior to the decision of the Hon’ble Supreme Court and the reasons mentioned in the condonation petition, we are of the view that the assessee is prevented by sufficient cause to file the appeal belatedly. Therefore, we condone the delay.

So far as the merit of the case is concerned, the Ld.CIT(A) has passed ex-parte order and also he has not considered the additional ground raised by the assessee. Therefore, we remit the matter back to the file of the Ld.CIT(A) with a direction that the appeal should be disposed off, after giving opportunity to the assessee and also consider the additional ground raised by the assessee.

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