FATHIMATHSUHARA,KOZHIKODE V. ITO, WARD 1 & TPS, TIRUR

ITA 291/COCH/2025

AI Insights

The case involves Smt. Fathimath Suhara, the appellant, who filed an appeal against the order of the Addl./Joint Commissioner of Income-tax (Appeals) for the assessment year 2020-2021. The appellant's return of income was initially processed by the CPC, which denied the benefit of tax rebate under section 89 of the Income-tax Act, 1961. The appellant's subsequent appeal to the CIT(A) was dismissed in limine due to a significant delay in filing, which was not condoned as there was no petition seeking condonation of delay. The appellant then approached the Income Tax Appellate Tribunal, which found that the delay was covered under the extension granted by the Supreme Court due to the COVID-19 pandemic and thus should be condoned.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314226 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Other Referred Cases: Cognizance For Extension of Limitation (2021) 438 ITR 296 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL; SENIOR
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member ITA No.291/Coch/2025 : Asst.Year 2020-2021 Smt.Fathimath Suhara Puthukudy House Ponmundam, Tirur Malappuram – 676 106. PAN : ALUPP6544P. v. The Income Tax Officer Ward 1 & TPS Tirur. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Senior AR Date of Hearing : 05.05.2025 Date of Pronouncement : 08.05.2025 O R D E R This appeal filed by the assessee is directed against the order of the Addl. /Joint Commissioner of Income-tax (Appeals) [hereinafter “the CIT(A)”] dated 29.03.2025 for the assessment year 2020-2021. 2. Briefly, the facts of the case are that the appellant is an individual. The return of income for the assessment year 2020-2021 was filed on 14.10.2020 disclosing a total income of Rs.12,74,560, after claiming relief u/s.89 of the Income-tax Act, 1961 (hereinafter “the Act”). The said return of income was passed by the CPC u/s.143(1) of the Act vide intimation dated 24.12.2020 denying the benefit of tax rebate u/s.89 of the Act. 3. Being aggrieved by the above intimation, an appeal was filed before the CIT(A) contending that the denial of tax rebate u/s.89 of the ITA No.291/Coch/2025. Smt.Fathimath Suhara. 2 Act, without assigning any reasons as enumerated u/s.143(1) of the Act is not warranted. Further, the appellant filed the appeal before the CIT(A) with a delay of 507 days. The CIT(A) dismissed the appeal in limine, without condoning the delay in the absence of any petition seeking the condonation of delay. 4. Being aggrieved, the appellant is in appeal before the Tribunal, in the present appeal. When the appeal was called upon, none appeared on behalf of the appellant, despite due service of notice. Therefore, I proceed to dispose of the appeal after hearing the learned Senior DR. 5. I heard the learned Senior DR and perused the material available on record. At the outset, I find that the CIT(A) dismissed the appeal in limine without condoning the delay of 507 days. At para 5.4, the CIT(A) recorded the finding of fact that the appeal should have been filed by 23.01.2021, but actually filed on 14.06.2022, resulting a delay of 507 days. This period is covered under the Covid-19 pandemic. The Hon’ble Apex Court in Cognizance For Extension of Limitation reported in (2021) 438 ITR 296 (SC), keeping in view the difficulties faced by the citizens of the country, extended the limitation prescribed under various statutes up to 30th June, 2022. Since the period is covered by the above order of the Hon’ble Supreme Court, the CIT(A) ought to have condoned the delay and adjudicated the appeal on merits. I, therefore, remand the matter back to the file of the CIT(A) with a direction to condone the delay and adjudicate the issues in the appeal, in accordance with law, after affording a reasonable opportunity of being heard to the assessee. ITA No.291/Coch/2025. Smt.Fathimath Suhara. 3 6. In the result, the appeal filed by the assessee stands partly allowed. Order pronounced on this 8th day of May, 2025. Sd/- (Inturi Rama Rao) ACCOUNTANT MEMBER Cochin; Dated : 08th May, 2025. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin "