ROHINI GAURISHANKAR KALYANI, PUNE V. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7, PUNE, PUNE

ITA 319/PUN/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2510 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 15-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gift; Period of limitation; Time period of passing order
• Section: 68; 144; 142(1); 12A; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No.319/PUN/2024 Assessment Year : 2019-20 Rohini Gaurishankar Kalyani 221 D, Parvati Niwas, Yerawada Road, Kalyaninagar, Pune – 411006 Vs. ACIT, Circle – 7, Pune PAN : ABGPK1583K (Appellant) (Respondent) Assessee by : Shri C.H. Naniwadekar Department by : Shri Sourabh Nayak, Addl.CIT Date of hearing : 02-05-2024 Date of pronouncement : 07-05-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 21.01.2024 of the National Faceless Appeal Centre (NFAC) relating to assessment year 2019-20. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of CIT(A) in dismissing the appeal filed by the assessee on account of delay in filing of the appeal and thereby, confirming the addition of Rs.1 crore made by the Assessing Officer (AO) u/s 68 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2 ITA No.319/PUN/2024 3. Facts of the case, in brief, are that the assessee is an individual and derives income from salary, income from business & profession, income from other sources and income from capital gains. He filed his return of income on 24.10.2019 declaring total income of Rs.51,43,790/- and claimed refund of Rs.11,45,930/-. The return was processed u/s 143(1) of the Act on 07.08.2020 by the CPC, Bengaluru accepting the returned income. Thereafter, the case was selected for complete scrutiny through CASS and accordingly, statutory notices u/s 143(2) and 142(1) were issued and served on the assessee. The assessee did not comply with the various notices issued by the AO. The AO, after examination of the capital account as on 31.03.2019 filed by the assessee along with return of income, rejected the claim of gift of Rs.1 crore shown to have been received from G.N. Kalyani and added the same to the total income of the assessee u/s 68 r.w.s. 115BBE of the Act. 4. Since the assessee filed the appeal with a delay of 185 days before the CIT(A), the Ld. CIT(A), relying on various decisions did not condone the delay and dismissed the appeal filed by the assessee. 5. Aggrieved with such order of CIT(A), the assessee is in appeal before the Tribunal. 6. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) and the paper book filed on behalf 3 ITA No.319/PUN/2024 of the assessee. We have also considered the various decisions cited before us. We find the AO in the instant case passed the order on 20.09.2021 and the appeal has been filed on 24.03.2022 with a delay of 185 days from the date of passing of order u/s 144 r.w.s. 144B of the Act. We find the Hon'ble Supreme Court in the case of In Re: Cognizance for extension of limitation with Miscellaneous Application No.29 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition (C) No.3 of 2020, order dated 10.01.2022 has issued the following guidelines: “5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the M.A.No.21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi- judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of 4 ITA No.319/PUN/2024 Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” 7. If we consider the appeal filed by the assessee in the light of the decision of the Hon'ble Supreme Court cited (supra), the appeal filed by the assessee is well within the prescribed time limit. We, therefore, deem it proper to restore the issue to the file of CIT(A) with a direction to condone the delay in filing of the appeal by the assessee and decide the issue on merit by passing a speaking order. Needless to say, the CIT(A) shall give due opportunity of being heard to the assessee and decide the issue as per fact and law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on this day of 7 th May, 2024. Sd/- Sd/- (VINAY BHAMORE) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 7 th May, 2024 GCVSR 5 ITA No.319/PUN/2024 आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘B’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune S.No. Details Date Initials Designation 1 Draft dictated on 06.05.2024 Sr. PS/PS 2 Draft placed before author 06.05.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order