Escorts Medical Centre, New Delhi V. ITO, Ward 28(5), New Delhi

ITA 1531/DEL/2023

AI Insights

The case involves Escorts Medical Centre appealing against the order of the National Faceless Appeal Centre (NFAC), which was dated 23.03.2023. The primary issue was the rejection of the assessee's appeal by the CIT(A) on the grounds of delay, which was not condoned due to the absence of sufficient and reasonable cause for the delay. The assessee's representative argued that the delay should be considered in light of the Supreme Court's order that excluded the time period during the Covid-19 pandemic. The Tribunal found merit in this argument and directed a re-examination of the appeal considering the excluded period.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131695 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-06-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 17-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1531/Del/2023 : Asstt. Year: 2018-19 Escorts Medical Centre, A-24, Ali Extention, Sarita Vihar, New Delhi-110076 Vs Income Tax Officer, Ward-28(5), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAEPE7333C Assessee by : Ms. Sanju Kumari, Adv. Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 20.06.2023 Date of Pronouncement: 22.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 23.03.2023. 2. We have heard ld. Authorized Representatives of the parties and perused the material available on record. We find that the ld. CIT(A) has summarily rejected the appeal of the assessee as the appeal has been filed after the due date. The ld. CIT(A) did not condone the delay on the grounds that there was no sufficient and reasonable cause for the delay. 3. Before us, the ld. AR relied on the order of the Hon’ble Supreme Court excluding the time period during the Covid. Hence, the ld. CIT(A) is directed to examine the dates and ITA No. 1531/Del/2023 Escorts Medical Centre 2 considering the period excluded by the Hon’ble Supreme Court and adjudicate on merits of the issue. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 22/06/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR