Talocity Instasolutions Private Limited, New Delhi V. DCIT Circle 25(1), New Delhi

ITA 538/DEL/2023

AI Insights

The case involves Talocity Instasolutions Private Limited, the appellant, contesting an order from the CIT(A) which dismissed their appeal against an assessment order on the grounds of delay. The original assessment order was issued by the NeAC under sections 143(3), 143(3A), and 143(3B) of the Income Tax Act, 1961. The appellant argued that the delay in filing the appeal was due to the COVID-19 pandemic, referencing a Supreme Court order that excluded certain periods from limitation calculations. The Tribunal agreed with the appellant, noting that the CIT(A) had not considered the Supreme Court's directive, and thus set aside the CIT(A)'s order and remanded the case for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113977 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 01-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 27-02-2023
• Other Referred Cases: Writ petition (C) no. 3 of 2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 538/Del/2023, A.Y. 2018-19 Talocity Instasolutions Private Limited M-52, Kirti Nagar, New Delhi-110015 Vs. DCIT Circle-25(1) New Delhi Appellant Respondent Assessee by None Revenue by Sh. Amit Katoch, Sr. DR Date of hearing: 02.08.2023 Date of Pronouncement: 07.08.2023 ORDER Per Anubhav Sharma, JM : The appeal has been preferred by the Assessee against the order dated 03.01.2023 of CIT(A), National Faceless Appeal Centre (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Order No. ITBA/NFAC/S/250/2022-23/1048415647(1) arising out of an appeal before it against the order dated 29.03.2021 passed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the NeAC (hereinafter referred as the Ld. AO). 2. Heard and perused the record. 538/Del/2023 2 3. At the time of hearing as the case was called, none has appeared. The record shows notices were issued for hearing today including services by mail. The perusal of impugned assessment order shows Ld. CIT(A) has passed the impugned order dismissing the appeal on the ground of delay. The facts that comes up from the order itself shows that assessment order was passed on 29.03.2021 and the same was served on 31.03.2021. The due date to file appeal against the order was 30.04.2021. However it was filed before Ld. CIT(A) on 28.12.2021. Ld. Appellant had relied orders of Hon’ble Supreme Court of India in Writ petition (C) no. 3 of 2020 in regard to the suo-moto cognizance for extending of limitation dated 10.01.2022, by which the period from 15.03.2020 to 28.02.2022 was directed to be excluded for the purpose of limitation. The period falling under the Covid-19 Pandemic. 4. The order of Ld. CIT(A) reflects that no cognizance of these facts have been taken. The appeal before Ld. CIT(A) was thus not to be dismissed on ground of limitation. The Bench is of considered opinion the order passed by Ld. CIT(A) is not sustainable and requires to be set aside. The ground no. 1 raised is allowed. The appeal of assessee is allowed for statistical purposes. The issue on merits is restored to the files of Ld. CIT(A) to dispose of the appeal after giving due opportunity of hearing to the assessee. Order pronounced in the open court on 07 th August, 2023. Sd/- Sd/- (M. BALAGANESH) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-07.08.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI