Case Number: ITA 1822/DEL/2022
Appellant: B K Automatics, Rohtak
Respondent: ITO, Ward-5, Rohtak
Assessment Year: 2019-20
Result: 2019-20
Case Filed On: 2022-08-12
Order Type: Final Tribunal Order
Date of Order: 2023-10-06
Pronounced On: 2023-10-06
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI
BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER
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 the 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 the judgment of the 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 an 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 the 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 irrespective of the limitation prescribed under general law or special law whether condonable or not was extended with effect from 15.03.2020 till further orders and ultimately the Hon’ble Supreme Court extended the said period up to 28.02.2022. The ld. counsel thus submitted that in view of the order of the Supreme Court, the delay of 33 days is covered by the extended period of limitation and hence the ld. CIT(A) has erred in dismissing the appeal of the assessee in limine contrary to the directions of the Hon’ble Supreme Court. The ld. counsel also submitted that the ld. CIT(A) has not decided the grounds of the assessee raised in form no. 35 therefore the matter may kindly be restored to the file of the ld. CIT(A) for adjudication of the first appeal on merits.
The ld. Senior DR supported the orders of the authorities below. However, he could not controvert the factual position stated by the ld. counsel of the assessee as noted above.
In view of the order of the Hon’ble Supreme Court dated 23.03.2020 the period of 33 days is covered by the extended period of limitation and thus the ld. CIT(A) was not correct and justified in dismissing the appeal of the assessee on the allegation of time-barred appeal. Therefore, the findings of ld. CIT(A) are reversed and we hold that the assessee has filed an appeal before ld. CIT(A) within the extended period of limitation and thus the same was to be admitted decided by the ld. First Appellate Authority on merits. Since the ld. CIT(A) has not adjudicated the grounds of the assessee raised in form no. 35 as per the requirement of subsection 6 of section 250 of the Act, therefore, the matter is restored to the file of ld. CIT(A) to the first appellate stage. The ld. CIT(A) is directed to adjudicate the appeal on merits after allowing due opportunity of hearing to the assessee. Accordingly, ground no. 4 of the assessee is allowed.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 06.10.2023.
Sd/- Sd/-
(G.S PANNU) (CHANDRA MOHAN GARG)
PRESIDENT JUDICIAL MEMBER
Dated: 06th October, 2023
NV/- ITA No.1822/Del/2022
Copy forwarded to:
// By Order //
Asstt. Registrar, ITAT, New Delhi
Income Tax Appeal No. 1822 of 2022: B K Automatics vs. ITO, Ward-5, Rohtak
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