BBG Metal Syndicate Pvt. Ltd., Cuttack V. Dy. CIT, Asmnt Circle-2 (1), Cuttack

ITA 102/CTK/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0359 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 29-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER BBG Metal Syndicate Pvt Ltd., At: Badambadi, Behind Traffic Tower, PO: Taltelenga Bazar, Cuttack PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Ap Appeal No.ITBA/NFAC/S/250/2020 year 2019-2020. 2. Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by ld AR that the ld CIT( appeal of the assessee on the ground of limitation. It was the submission IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.102/CTK/2022 Assessment Year : 2019-2020 BBG Metal Syndicate Pvt Ltd., At: Badambadi, Behind Traffic Tower, PO: Taltelenga Bazar, Cuttack Vs. DCIT, ASMNT Circle Cuttack PAN/GIR No.AAECB 4011 H (Appellant) .. ( Respondent Assessee by : Shri K.K.Bal, AR Revenue by : Shri S.C.Mohanty, Date of Hearing : 19 /10 Date of Pronouncement : 19/10 O R D E R This is an appeal filed by the assessee against the order of the ld , National Faceless Appeal Centre (NFAC), Delhi ITBA/NFAC/S/250/2020-21/1031139625(1) 2020. Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. It was submitted by ld AR that the ld CIT(A) had dismissed the appeal of the assessee on the ground of limitation. It was the submission Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 2020 DCIT, ASMNT Circle-2(1), Respondent) AR , Sr. DR 10/2022 10/2022 This is an appeal filed by the assessee against the order of the ld eal Centre (NFAC), Delhi dated 2.3.2021 in 21/1031139625(1) for the assessment Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, A) had dismissed the appeal of the assessee on the ground of limitation. It was the submission ITA No.102/CTK/2022 Assessment Year : 2019-2020 Page2 | 3 that the due date of filing of the appeal was 9.6.2020. The appeal has been filed on 29.8.2020. It was the submission that the Hon’ble Supreme Court had extended the limitation from 15.3.2020 to 28.2.2022. It was the submission that the said appeal has been filed within the extended period of limitation, the delay in filing of the appeal was liable to be treated as not delayed. It was the submission that the ld CIT(A) has not adjudicated the appeal of the assessee on merits. It was the prayer that the ld CIT(A) may be directed to dispose of the appeal of the assessee on merits. 4. In reply, ld Sr DR submitted that he had no objection if the issues in the appeal are restored to the file of the ld CIT(A) for adjudication on merits. It was the submission that the Hon’ble Supreme Court in the case of Checkmate Service Pvt Ltd vs CIT in Civil Appeal No.2833 of 2016 has already held the issue in favour of the revenue. 5. We have considered the rival submissions. As it is noticed that the ld CIT(A) has dismissed the assessee’s appeal on technicality of delay and as it is noticed that the Hon’ble Supreme Court has extended the period of limitation and the appeal of the assessee has been filed within that period of limitation, we are of the view that the issue must be restored to the file of the ld CIT(A) for adjudication on merits. It is held that there is no delay in filing of the appeal before the ld CIT(A) in view of the decision of Hon’ble Supreme Court in extending the period of limitation. Consequently, the appeal is restored to the file of the ld CIT(A) for adjudication on merits. ITA No.102/CTK/2022 Assessment Year : 2019-2020 Page3 | 3 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/10/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 19/10/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : BBG Metal Syndicate Pvt Ltd., At: Badambadi, Behind Traffic Tower, PO: Taltelenga Bazar, Cuttack 2. The Respondent: DCIT, ASMNT Circle-2(1), Cuttack 3. The CIT(A)-, NFAC, Delhi 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//