B K Automatics, Rohtak V. ITO, Ward-5, Rohtak

ITA 1822/DEL/2022

AI Insights

The case involves M/s B K Automatics appealing against the order of the CIT(A), which dismissed their appeal as time-barred. The dismissal was challenged on the grounds that the Supreme Court had extended the limitation period for filing appeals due to the COVID-19 pandemic. The Tribunal found that the appeal was indeed filed within the extended period and thus should not have been dismissed on the grounds of being time-barred. The matter was restored to the CIT(A) for a decision on the merits after proper hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121927 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 11-08-2022
• Other Referred Cases: suo moto writ petition (Civil) No. 3/2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: NIKITAA GUPTA
• Keywords: Period of limitation
• Section: 6; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A: NEW DELHI BEFORE SHRI G.S PANNU, HON’BLE PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.1822/Del/2022 Assessment Year: 2019-20 M/s B K Automatics, B K Automatics, 106, Sainik Colony, Hisar Bhiwani Link Road, Rohtak, Haryana 124001 PAN AATFB 2414 J vs. ITO, Ward-5, Rohtak, Haryana 124001 (Appellant) (Respondent) For Assessee : Ms. Nikitaa Gupta, Adv. Mr. Naveen Gupta, Adv. Revenue For : Ms. Anubhaa Tah, Sr. DR Date of Hearing : 04.10.2023 Date of Pronouncement : 06.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order NFAC, New Delhi dated 13.06.2022 for A.Y. 2019-20. 2. The ground no. 4 of assessee is as follows:- 4. That the Ld. CIT(A) erred in dismissing the appeal of the appellant by treating it as belated appeal, which is in gross violation of judgment of Hon’ble Supreme Court in which the Hon’ble Supreme Court had extended the limitation period from 15.03.2020 in view of COVID-19 Pandemic. 3. The ld. counsel submitted that the assessee filed appeal against the order of ADIT (CPC Bangalore) dated 10.04.2020 before the ld. CIT(A) NFAC on 13.06.2022 by the delay of 33 days but the said period was covered by the order of Hon’ble Supreme Court in the suo moto writ petition (Civil) No. 3/2020 dated 23.03.2020 by which the period of limitation in all the proceedings in irrespective of limitation prescribed under general law or special law whether condonable or not was extended with effect from ITA No.1822/Del/2022 2 15.03.2020 till further orders and ultimately Hon’ble Supreme Court extended the said period upto 28.02.2022. The ld. counsel thus submitted that in view of order of Supreme Court the delay of 33 days is covered by the extended period of limitation and hence the ld. CIT(A) has erred in dismissing the appeal of assessee in limine contrary to the directions of the Hon’ble Supreme Court. The ld. counsel also submitted that the ld. CIT(A) has not decided the grounds of assessee raised in form no. 35 therefore the matter may kindly be restored to the file of ld. CIT(A) for adjudication of first appeal on merits. 4. The ld. Senior DR supported the orders of the authorities below. However he could not controvert the factual position stated by the ld. counsel of assessee as noted above. 5. In view of order of Hon’ble Supreme Court dated 23.03.2020 the period of 33 days is covered by the extended period of limitation and thus the ld. CIT(A) was not correct and justified in dismissing the appeal of assessee on the allegation of time barred appeal. Therefore findings of ld. CIT(A) are reversed and we hold that the assessee has filed appeal before ld. CIT(A) within extended period of limitation and thus the same was to be admitted decided by the ld. First Appellate Authority on merits. Since the ld. CIT(A) has not adjudicated grounds of assessee raised in form no. 35 as per requirement of sub section 6 of section 250 of the Act, therefore, the matter is restored to the file of ld. CIT(A) to the first appellate stage. The ld. CIT(A) is directed to adjudicate the appeal on merits after allowing due opportunity of hearing to the assessee. Accordingly, ground no. 4 of assessee is allowed. 6. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 06.10.2023. Sd/- Sd/- (G.S PANNU) (CHANDRA MOHAN GARG) PRESIDENT JUDICIAL MEMBER Dated: 06 th October, 2023 NV/- ITA No.1822/Del/2022 3 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi