Pune Mahanagar Palika Kamgar Kalyannidhi, Pune V. Income Tax Officer, Ward-2(1), Pune, Pune

ITA 48/PUN/2023

AI Insights

The case involves six appeals by Pune Mahanagar Palika Kamgar Kalyannidhi against the orders of the National Faceless Appeal Centre (NFAC) for the assessment years 2013-2014 to 2018-2019. The appeals were primarily concerned with the NFAC's refusal to condone significant delays in filing appeals against the intimation under section 143(1) of the Income Tax Act, 1961. The tribunal considered the arguments related to the technical nature of the delays and the principles of substantial justice, referencing landmark Supreme Court decisions. The tribunal dismissed five appeals due to inadequate justification for the delays but allowed one appeal, taking into account the impact of the COVID-19 pandemic on the timeline.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137391 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: B
• Next Hearing Date: 08-03-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 12-01-2023
• Other Referred Cases: Collector, Land Acquisition vs. MST. Katiji [1987] 167 ITR 471 (SC), Cognizance for Extension of Limitation, In re 438 ITR 296 (SC), University of Delhi vs. Union of India [Civil Appeal No. 9488 & 9489 of 2019, dated 17-12-2019]
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.Nos.48 to 53/PUN./2023 Assessment Years 2013-2014 to 2018-2019 Pune Mahanagar palika Kamgar Kalyannidhi, Pune Manapa Bhavan, Shivaji Nagar, Pune – 411 005. PAN AAALP0504E vs. The Income Tax Officer, Ward – 2 (1), Income Tax Office, PMT Bldg. Shankar Seth Road, Pune–411037. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay Avachat For Revenue : Shri M.G. Jasnani Date of Hearing : 09.03.2023 Date of Pronouncement : 21.03.2023 ORDER PER SATBEER SINGH GODARA, J.M. These assessee’s six appeals ITA.Nos.48, 49, 50, 51, 52 & 53/PUN./2023 arise against the National Faceless Appeal Centre, Delhi’s as many Din & Orders Nos.ITBA/NFAC/S/250/2022-23/ 1047266784(1), 1047268935(1) 1047269944(1), 1047269410(1), 1047269628(1) and 1047269773(1), all dated 14.11.2022, for assessment years 2013-14 to 2018-2019, respectively, involving proceedings under section 143(1) of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case files perused. 2 ITA.Nos.48 to 53/PUN./2023 Pune Mahanagar Palika Kamgar, Kalyannidhi, Pune. 2. It transpires during the course of hearing that there is hardly any need for us to deal with the corresponding issues raised in all the instant six appeals at length since the “NFAC” has refused to condone delay(s) of 2702, 2408, 2117, 2055, 1501 and 1160 days; assessment year-wise; respectively, on account of assessee’s failure in submitting justifiable reason for the same. Faced with the situation, learned counsel vehemently argued that such a delay in the nature of a technical issue must make way for the cause of substantial justice as per hon’ble apex court’s landmark decision in Collector, Land Acquisition vs. MST. Katiji [1987] 167 ITR 471 (SC). Learned counsel also referred to hon’ble apex court’s recent direction in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) and 421 ITR 314 that the entire covid-19 pandemic outbreak period from 15.03.2020 to 28.02.2022 deserves to be condoned for all intents and purposes under the limitation law. 3. Mr. Jasnani has strongly supported the “NFAC’s” findings refused to condone the impugned delay vide identical discussion as under : 3 ITA.Nos.48 to 53/PUN./2023 Pune Mahanagar Palika Kamgar, Kalyannidhi, Pune. 4 ITA.Nos.48 to 53/PUN./2023 Pune Mahanagar Palika Kamgar, Kalyannidhi, Pune. 5 ITA.Nos.48 to 53/PUN./2023 Pune Mahanagar Palika Kamgar, Kalyannidhi, Pune. 6 ITA.Nos.48 to 53/PUN./2023 Pune Mahanagar Palika Kamgar, Kalyannidhi, Pune. 4. We have given our thoughtful consideration to the foregoing rival submissions and find no merit in assessee’s former five appeals ITA.Nos.48 to 62/PUN./2023. This is for the precise reason that the assessee could hardly indicate anything in its pleadings that there existed any justifiable reason for condoning the delay as per it’s condonation averments filed before the “NFAC”. It has not even stated the date of receipt of the intimation/order under challenge in clear terms. We thus quote hon’ble apex court’s yet other landmark decision in University of Delhi vs. Union of India [Civil Appeal No. 9488 & 9489 of 2019, dated 17-12-2019], after considering the above stated decision Collector, Land Acquisition vs. MST. Katiji (supra); that such delay deserves to be condoned only in light of the justifiable reasons pleaded in the condonation averments. We, therefore, see no merit in assessee’s condonation averments as they are reproduced in para 5.1 of the NFAC’s findings. The assessee’s instant five appeals ITA.Nos.48, 49, 50, 51 & 52/PUN./2023 stand rejected. 5. So far as the assessee’s last appeal ITA.No.53/ PUN./2023 is concerned, the fact remains that it had instituted it’s first appeal before the NFAC against sec.143(1) intimation dated 12.04.2019 on 17.06.2022 and most of the intervening period includes covid-2019 pandemic outbreak 7 ITA.Nos.48 to 53/PUN./2023 Pune Mahanagar Palika Kamgar, Kalyannidhi, Pune. duration which already stands excluded in their lordship’s directions herinabove. We thus accept the assessee’s instant last appeal ITA.No.53/PUN./2023 for statistical purposes and direct the NFAC to decide its corresponding substantive grounds on merits as per law. Ordered accordingly. 6. To sum-up, assessee’s former five appeals ITA.Nos.48, 49, 50, 51 & 52/PUN./2023 are dismissed and the latter appeal ITA.No.53/PUN./2023 is allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 21.03.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 21 st March, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune-11, Pune 4. The Pr. CIT (Central), Pune. 5. D.R. ITAT, Pune “B” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.