Due to the COVID outbreak, ITAT allows the delay in the appeal filing
Facts of the case
The facts of the case are that the assessee filed its return of income for the assessment year 2017-18 on 02.11.2017 admitting total income of ₹.4,06,79,010/- and agricultural income of ₹.8,70,265/-. The return filed by the assessee was processed and under section 143(1) of the Income Tax Act, 1961 [“Act” in short] and subsequently, the case was selected for scrutiny. After considering the details against statutory notices, the Assessing Officer has completed the assessment under section 143(3) of the Act dated 19.12.2019 by assessing total income of the assessee at ₹.4,17,58,785/- after making various disallowances. On appeal, the ld. CIT(A) rejected the appeal filed by the assessee as defective appeal for the reason that no petition for the delay of 150 days in filing the appeal was filed.
On being aggrieved, the assessee is in appeal before the Tribunal and challenged the rejection of appeal filed by the assessee. The ld. Counsel for the assessee has submitted that due to outbreak of COVID-19 pandemic, the due date of filing of appeal, actually fell between 30.03.2020 to 31.12.2020, has been extended by the provisions of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and prayed that the matter may be remitted back to the file of the ld. CIT(A) for adjudication of appeal on merits.
Observation by the court
The court had heard the materials available on record and gone through the orders of authorities below. The ld. CIT(A) (NFAC) has rejected the appeal filed by the assessee on the ground that the due date for filing the appeal was 30.03.2020 and the appeal was filed on 30.07.2020 without any condonation petition. The Legislature has, due to outbreak of COVID-19 pandemic, enacted provisions of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, by which, filing of appeal and any document before any Court of Law has been extended till 31.03.2021. In view of the above enactment, we set aside the order of the ld. CIT(A)(NFAC) and remit the matter back to the file of the ld. CIT(A)(NFAC) to condone the delay in filing the appeal and adjudicate the grounds on merits.
The appeal filed by the assessee is allowed by the court for statistical purpose.Sri-Sivajothi-Spinning-Mills-Private-Vs-DCIT-ITAT-Chennai