This analysis covers a series of appeals filed by SVP Industries Limited against the orders of the National Faceless Appeal Centre (NFAC) dated 21.09.2022 for the Assessment Year 2020-21. The appeals focus on procedural dismissals related to the non-condonation of delays, which were significantly influenced by the COVID-19 pandemic disruptions.
The appeals showcase significant procedural challenges encountered by the appellant due to the COVID-19 pandemic, impacting legal deadlines and leading to the appeals being dismissed without substantive hearings. Key issues include the non-condonation of a delay in filing, which the appellant contests was a result of the disruptions caused by the pandemic.
The Tribunal noted the extraordinary circumstances presented by the COVID-19 pandemic, which affected judicial and administrative functions globally. The Tribunal criticized the lower appellate authority’s handling of the condonation of delay, suggesting that greater consideration should have been given to the disruptions caused by the pandemic. It was emphasized that such dismissals overlook the spirit of the Taxation and other laws (Relaxation and amendment of certain provisions) Act, 2020, which was specifically enacted to address such disruptions.
The Tribunal set aside the dismissals and remanded the cases back to the Commissioner of Income Tax (Appeal) for a fresh adjudication, instructing that all procedural defects be rectified and that the cases be heard afresh on their merits. The Tribunal’s decision underlines the importance of accommodating the practical difficulties faced by taxpayers during the pandemic and ensuring that justice is served without undue procedural strictness.
This case serves as a significant precedent for similar cases affected by the pandemic, stressing the need for flexibility and understanding in judicial processes during unprecedented times. The decision is a reminder of the judiciary’s role in adapting to extraordinary circumstances to ensure fair and equitable treatment of all parties involved.
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