The case ITA 578/DEL/2021 involves an appeal by The Julana Primary Cooperative Agriculture and Rural Development Bank, Haryana, against the penalty order passed by the Joint Commissioner of Income Tax (JCIT), TDS Range, Karnal, for the assessment year 2009-10. The appeal was initially dismissed as time-barred but was later restored for a hearing on merits.
The details of the case are as follows:
The case was heard on 09.02.2023 before the Delhi Bench ‘H’ of the Income Tax Appellate Tribunal (ITAT), comprising Judicial Member Shri Challa Nagendra Prasad and Accountant Member Shri Pradip Kumar Kedia. The appellant was not represented during the hearing, and the case was disposed of based on the submissions of the Senior Departmental Representative (DR), Shri R.K. Jain.
The appeals were filed by the appellant against a common order of the Learned Commissioner of Income Tax (Appeals), Hisar dated 24.09.2020, for the assessment years 2008-09, 2009-10, and 2010-11. The grounds of appeal were as follows:
It was observed that these appeals were filed with a delay of 180 days. However, considering the appeals were filed during the pandemic period and the Hon’ble Supreme Court in suo-moto writ petition (civil no. 3/2020) dated 08.03.2021 extended the limitation period for filing appeals, the delay in filing appeals by the assessee before the Tribunal was condoned.
The appeals were initially dismissed ex-parte by the Ld. CIT(A) due to limitation, stating the appeals were time-barred by 2795 days. The CIT(A) had given the assessee only two opportunities to represent its case. The appellant contended that the appeals were filed in time, considering the date of service of the assessment order was 19.11.2019 and the date of filing the appeals before the Ld. CIT(A) was 07.12.2019, as specified in Form 35.
In the interest of justice, the Tribunal decided to restore the appeals to the file of the Ld. CIT(A) to dispose of the appeals on merits after providing adequate opportunity of being heard to the assessee.
The Tribunal’s decision emphasizes the importance of providing adequate opportunity for representation and ensuring that appeals are heard on their merits, especially in cases where procedural delays could impact the outcome.
The order was pronounced in the open court on 09.02.2023.
Order pronounced in the open court on 09.02.2023.
PRADIP KUMAR KEDIA
ACCOUNTANT MEMBER
C.N. PRASAD
JUDICIAL MEMBER
Date: 09th February, 2023
*Kavita Arora, Sr. P.S.
Copy of order sent to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
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