ESCORTS MEDICAL CENTRE,NEW DELHI vs. ITO, WARD 28(5), NEW DELHI

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ITA 1531/DEL/2023Status: DisposedITAT Delhi22 June 2023AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal directed the CIT(A) to re-examine the appeal, considering the exclusion of time period during the Covid pandemic as per the Supreme Court's order, and adjudicate on merits.

What were the facts?

The assessee's appeal was summarily rejected by the CIT(A) for being filed after the due date. The CIT(A) did not condone the delay, finding no sufficient cause.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned by considering the Covid period exclusion period as directed by the Supreme Court.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

For Appellant: Ms. Sanju Kumari, Adv
Hearing: 20.06.2023Pronounced: 22.06.2023

ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 23.03.2023.

2.

We have heard ld. Authorized Representatives of the parties and perused the material available on record. We find that the ld. CIT(A) has summarily rejected the appeal of the assessee as the appeal has been filed after the due date. The ld. CIT(A) did not condone the delay on the grounds that there was no sufficient and reasonable cause for the delay.

3.

Before us, the ld. AR relied on the order of the Hon’ble Supreme Court excluding the time period during the Covid. Hence, the ld. CIT(A) is directed to examine the dates and Escorts Medical Centre considering the period excluded by the Hon’ble Supreme Court and adjudicate on merits of the issue.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2023.

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