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Income Tax Appellate Tribunal, DELHI BENCH ‘H’ : NEW DELHI
Before: SH. M. BALAGANESH & SH.ANUBHAV SHARMA
The appeal has been preferred by the Assessee against the order dated 03.01.2023 of CIT(A), National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Order No. ITBA/NFAC/S/250/2022-23/1048415647(1) arising out of an appeal before it against the order dated 29.03.2021 passed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the NeAC (hereinafter referred as the Ld. AO).
Heard and perused the record.
538/Del/2023
At the time of hearing as the case was called, none has appeared. The record shows notices were issued for hearing today including services by mail. The perusal of impugned assessment order shows Ld. CIT(A) has passed the impugned order dismissing the appeal on the ground of delay. The facts that comes up from the order itself shows that assessment order was passed on 29.03.2021 and the same was served on 31.03.2021. The due date to file appeal against the order was 30.04.2021. However it was filed before Ld. CIT(A) on 28.12.2021. Ld. Appellant had relied orders of Hon’ble Supreme Court of India in Writ petition (C) no. 3 of 2020 in regard to the suo-moto cognizance for extending of limitation dated 10.01.2022, by which the period from 15.03.2020 to 28.02.2022 was directed to be excluded for the purpose of limitation. The period falling under the Covid-19 Pandemic.