FRANCISCAN SISTRERS OF ST.JOSEPH SOCIETY NO X,ERODE V. ACIT, EXEMPTIONS, COIMBATORE

ITA 238/CHNY/2025

AI Insights

The case involves the Franciscan Sisters of St. Joseph Society, the appellant, contesting an assessment order for the Assessment Year 2018-19 issued by the Assistant Commissioner of Income Tax, Exemptions, Coimbatore, the respondent. The primary issue was the dismissal of the appellant's appeal by the CIT(A) due to a perceived delay in filing. The appellant argued that the delay should be considered in light of the Supreme Court's extension of the limitation period due to the COVID-19 pandemic, which the CIT(A) had not taken into account. The Tribunal agreed with the appellant, noting the Supreme Court's order extended the limitation period, thus there was no delay in filing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107228 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Other Referred Cases: Suo Motu Writ Petition (Civil) No.3 of 2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: Y. SRIDHAR
• Keywords: Set aside; Period of limitation; Time period of passing order
• Section: 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी एबी टी. वक , \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.238/Chny/2025 िनधा9रण वष9 /Assessment Year: 2018-19 Franciscan Sisters of St. Joseph Society No X, No.1, St. Joseph Convent, Nagalur, Erode-638 501. Vs. The Asst. Commissioner of Income Tax, Exemptions, Coimbatore. [PAN: AAATF 2252M] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Appellant by : Shri Y. Sridhar, FCA HIथ की ओर से /Respondent by : Ms.R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 19.03.2025 घोषणा की तारीख /Date of Pronouncement : 26.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2018-19 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 26.09.2024 in the matter of assessment framed by the Assessing Officer [AO] u/s. 144 r.w.s 144B of the Income-tax Act,1961 (hereinafter “the Act”) on 27.05.2021. ITA No.238/Chny/2025 :- 2 -: 2. There is a delay of 59 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned. 3. The only ground of appeal in this appeal of assessee is against in dismissing the appeal by not condoning the delay of 88 days by the Ld. CIT(A), though there was no delay in filling appeal after considering the order of Hon’ble Supreme Court. 4. The Ld. Authorized Representative (A.R) of the assessee before us has stated that the assessment order in this case was passed on 28.05.2021 and the appeal was filed on 23.09.2021. The Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 23.09.2021 extended the limitation period from 15.03.2020 to 02.10.2021 for all legal and judicial proceedings due to Covid-19. Therefore, there is no delay in filing the appeal. 5. On the other hand, the Ld. Departmental Representative (DR), has relied on the orders of lower authorities. ITA No.238/Chny/2025 :- 3 -: 6. We have heard the rival submissions, and perused the materials available on record. In this case, the assessment order was passed u/s. 144 r.w.s 144B of the Act on 27.05.2021 by NFAC, Delhi. The assessee has filed appeal on 23.09.2021. The Ld. CIT(A) has dismissed the appeal for the reason that there is 88 days delay in filing the appeal. However, we find that the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 23.09.2021, had extended the limitation period till 28.02.2022 due to Covid . Hence there is no delay in filing the appeal. Therefore, the Ld. CIT(A) was not justified to dismiss the appeal in limine. Accordingly, we set aside the order of Ld. CIT(A) and remit the matter back to the file of Ld. CIT(A) with a direction to adjudicate the appeal on merit. In view of the above, the appeal filed by the assessee allowed for statistical purposes. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 26th March, 2025. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 26th March, 2025. EDN/- ITA No.238/Chny/2025 :- 4 -: आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकर आयु\u0010/CIT, Coimbatore 4. िवभागीय ितिनिध/DR 5. गाड\u0019 फाईल/GF "