DIVISIONAL AJMER TECHNICAL INSTITUTE ASSOCIATION, MERTA CITY V. COMMISIONER OF INCOME TAX (APPEALS), DELHI

ITA 4/JODH/2023

AI Insights

The case involves two appeals by the Divisional Ajmer Technical Institute Association against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2019-20. Both appeals were related to the same intimation dated 16.02.2021 under section 143(1) of the Income Tax Act. The CIT(A) had dismissed the appeals due to alleged delays in filing. However, the Tribunal found that the appeals were filed within the extended limitation period granted by the Supreme Court due to the COVID-19 pandemic. Consequently, the Tribunal set aside the CIT(A)'s orders and directed a re-examination of the appeals on their merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122703 (ITAT-JODHPUR)
• Duration Of Justice: 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-01-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 04-01-2023
• Other Referred Cases: Suo Motu Writ Petition (C) No.3 of 2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NAND BIHARI AGARWAL
• Keywords: Period of limitation; Time period of passing order; Set aside
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER ITA No. 4 & 5/Jodh/2023 (ASSESSMENT YEAR- 2019-20 ) Divisional Ajmer Technical Institute Association Kailash Chandra Agarwal Near Old Post Office, Merta City, Nagaur Vs The ITO Ward-1 Nagaur (Appellant) (Respondent) PAN NO. AAEFD 2462 P Assessee By Shri Nand Bihari Agarwal Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 18 /01/2023 O R D E R PER: B. R. BASKARAN, AM Both these appeals filed by the assessee are directed against the orders passed by the ld. CIT(A), National Faceless Appeal Centre (for short ‘’NFAC’’), Delhi and both the appeals relate to the assessment year 2019-20. 2. We notice that both the appeals relate to the very same intimation dated 16.02-2021 passed u/s 143(1) of the Act issued for Ay 2019-20. We are unable 2 to understand as to why the assessee filed two different appeals before Ld CIT(A) and before us. 3. Be that as it may, we heard the parties and perused the record. We noticed that the ld. CIT(A) has dismissed both the appeals on the ground that there was delay in filing the appeals. However, we noticed that in the ITA No. 04/Jodh/2023, it stated that the order was passed in the hands of the assessee on 16-02-2021 and the appeal was instituted before the ld. CIT(A) on 23-11-2021. In the case of other appeal, it is stated that the order was passed on 16-02-2021 and the appeal was instituted before the ld. CIT(A) on 21-01-2022. 4. We noticed that all the dates mentioned above fall within the Covid period. The Hon’ble Supreme Court in the case of Suo Motu Writ Petition © No.3 of 2020 and subsequent Miscellaneous Applications thereon, had passed orders from time to time extending the limitation period due to covid pandemic. We notice that all the dates mentioned hereinabove fall within the period extended by the Hon’ble Supreme Court from time to time. Hence it cannot be said that there was delay in filing these appeals. 5. Since we have noticed that there is no delay in filing both the appeals before the ld. CIT(A), we hold that ld CIT(A) was not justified in dismissing both the appeals in limine. Since the ld. CIT(A) has not adjudicated both the appeals on merits, therefore, we set aside the orders passed by the ld. CIT(A) in 3 both the appeals and restore all the issue to his file with the direction to adjudicate the grounds raised by the assessee on merits. 6. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 18 /01/2023 Sd/- Sd/- (Dr. S. SEETHALAKSHMI) (B. R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 18 /01/2023 *Mishra Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) Asstt. Registrar 5. The DR 6. Guard File Jodhpur Bench 4