Om Narayn Singh, Aliganj V. Asstt. Commissioner of Income Tax, Range-3, Lucknow3, Lucknow

ITA 129/LKW/2021

AI Insights

The case involves an appeal by the assessee, Om Narayan Singh, against the order of the CIT(A) which dismissed his appeal as it was filed 13 days late. The original assessment was made under section 143(3) of the Income-tax Act, 1961 by ACIT, Range-3, Lucknow. The CIT(A) dismissed the appeal on the grounds of delay without considering the circumstances of the COVID-19 pandemic, during which the Supreme Court had excluded certain periods for the purpose of limitation. The ITAT found that the CIT(A) had not provided a reasonable opportunity of being heard and thus restored the matter for fresh consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136108 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 29-11-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2021
• Other Referred Cases: suo moto Writ Petition (C) No. 3 of 2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Condonation of delay
• Section: 143(3); 13

Judgement Text

। आयकर अपीलीय अिधकरण Ɋायपीठ, लखनऊ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, LUCKNOW BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER ITA No. 129/LKW/2021 Assessment Years: 2014-15 Om Narayan Singh HIG-114, Sec-E Aliganj Lucknow -226024 [PAN: AOFPS3775M] Vs. ACIT, Range – 3, Lucknow (Appellant) (Respondent) Assessee by : Shri P.K. Kapoor, C.A. Revenue by : Smt. Alka Singh, D/R सुनवाई की तारीख/Date of Hearing : 30/11/2022 घोषणा की तारीख/Date of Pronouncement : 20/02/2023 O R D E R PER BENCH : This appeal by the assessee is directed against the order passed by the learned National Faceless Appeal Centre, Delhi, (hereinafter the “ld. CIT(A)”) dated 13/09/2021 for Assessment Year 2014-15 against the assessment order passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT, Range-3, Lucknow, dated 09/12/2016. 2. We note that there is a delay of 13 (thirteen) days in filing the present appeal before the Tribunal. The impugned order by Ld. CIT(A) is dated 13/09/2021 which falls within the period of pandemic of Covid-19. Petition for condonation of delay is placed on record by assessee explaining the reasons for delay, owing to Pandemic of Covid-19 during that time. It is noted that the period of delay falls during the time of Pandemic of Covid-19 which has been excluded by the Hon’ble Supreme Court in the case of suo moto Writ Petition (C) ITA No. 129/LKW/2021 Assessment Years: 2014-15 Om Narayan Singh 2 No. 3 of 2020 dated 10.01.2022 by which the period from 15.03.2020 to 28.02.2022 has been directed to be excluded for the purpose of limitation. Vide this order a further period of 90 days has been granted for providing the limitation from 01.03.2022. Accordingly, we condone the delay and proceed to admit the appeal for hearing. 3. Though assessee has taken eleven grounds of appeal, the sole issue that arises for adjudication before us relates to the dismissal of the assessee’s appeal by the ld. CIT(A) whilst holding that the assessee has failed to file it within the stipulated time as prescribed under the Act which was late by 13 days before him. 4. Fact noted by the ld. CIT(A) in this respect is that assessee filed its appeal before ld. CIT(A) on 21/01/2017 against the order u/s 143(3), dated 09/12/2016. According to ld. CIT(A), appeal before him should have been filed within 30 days i.e., 08/01/2017, as per Section 249(2) of the Act. Appeal is late by 13 days according to him and thus he dismissed the appeal as not admitted. Before us, assessee is in appeal by taking the ground that ld. CIT(A) should not have adjudicated the appeal by not admitting it without affording proper and reasonable opportunity of being heard and thus matter may be restored to the file of ld. CIT(A) to admit the appeal and pass an order afresh on merits by giving due and effective opportunity. 5. We find that there is delay in filing the appeal by assessee before ld. CIT(A) by 13 days which he has not controverted before us. However, assessee has pleaded for restoration of the matter before ld. CIT(A) in interest of justice and fairplay and on principles of natural justice, so that an opportunity may be afforded to him for making an effective representation for his claim. On confronting this contention to ld. Sr. D/R, she did not raise any objection on the ITA No. 129/LKW/2021 Assessment Years: 2014-15 Om Narayan Singh 3 same. Accordingly, after considering submission made by assessee in interest of justice and fairplay, we are inclined to restore the matter back to ld. CIT(A). However, while restoring the matter to ld. CIT(A), we direct assessee to file a petition for condonation of delay for 13 days which occurred at the time of filing of Form 35 originally before ld. CIT(A). Ld. CIT(A) on meritorious consideration of the condonation petition of assessee, may take up the matter in accordance with law. Since the matter is being restored to the file of ld. CIT(A) for adjudication as stated above and passing an order afresh on merit, other grounds taken by the assessee are not adjudicated by us. Accordingly ground taken by the assessee in this respect is allowed for statistical purposes . 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced under Rule 34(4) of the ITAT Rules, 1963, by placing result on the notice board on 20.02.2023. Sd/- Sd/- (MAHAVIR SINGH) (GIRISH AGRAWAL) VICE PRESIDENT ACCOUNTANT MEMBER Lucknow, Dated: 20.02.2023 SC. Sr. P.S. ITA No. 129/LKW/2021 Assessment Years: 2014-15 Om Narayan Singh 4 Copy to: 1. The Appellant: 2. Respondent : 3. The CIT(A)- Lucknow 4. The CIT , Lucknow 5. The DR ITAT, Lucknow //True Copy// By Order Assistant Registrar ITAT, Lucknow Benches, Lucknow