A.PRIYA ANNAPOORANI , TONDIARPET V. TAX RECOVERY OFFICER 03, CHENNAI

ITA 599/CHNY/2022

AI Insights

The case involves an appeal by Mrs. A. Priya Annapoorani against a proclamation of sale issued by the Tax Recovery Officer-03, Chennai. The appeal was initially delayed due to the COVID-19 pandemic, and the assessee sought to exclude this period from the limitation period for filing the appeal, citing a Supreme Court order that extended limitation periods for various legal proceedings due to the pandemic. However, the main issue was the maintainability of the appeal itself, as the order from the Tax Recovery Officer was deemed not appealable before the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127935 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-07-2022
• Other Referred Cases: Miscellaneous Petition No.21 of 2022 in Suo Motu Writ Petition (C) No.3 of 2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Period of limitation; Time period of passing order

Judgement Text

आयकर अपील सं./ITA No.599/Chny/2022 िनधा रण वष /Assessment Year: 2012-13 Mrs.A.Priya Annapoorani, No.25, Appasamy Garden, 4 th Street, Chennai-600 081. v. The Tax Recovery Officer-03, Chennai. [PAN: AXFPP 0376 E] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : None यथ क ओर से /Respondent by : Mr.D.Hema Bhupal, JCIT सुनवाई क तारीख/Date of Hearing : 11.01.2023 घोषणा क तारीख /Date of Pronouncement : 18.01.2023 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against proclamation of sale issued by the Tax Recovery Officer-03, Chennai, in Form No.ITCP-13 u/s.222(1) of the Income Tax Act, 1961 read with Rule 38 & Rule 52(2) of Second Schedule to the Income Tax Act, 1961. 2. At the outset, we find that there is a delay of 198 days in appeal filed by the assessee. During the course of hearing, when defect was brought to the notice of the learned AR present, he has submitted that delay in filing of appeal is mainly due to lockdown imposed by the Govt. on account of spread of Covid-19 infections and which needs to be excluded for आयकर अपीलीय अिधकरण, ‘बी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी महावीर िसंह, माननीय उपा , एवं ी जी. मंजूनाथा, , माननीय लेखा सद के सम BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA No.599/Chny/2022 :: 2 :: computing limitation in view of judgment of the Hon’ble Supreme Court in Miscellaneous Petition No.21 of 2022 in Suo Motu Writ Petition (C) No.3 of 2020, if the period of delay is covered within the period specified in the order of the Apex Court, then same needs to be condoned in view of specific problem faced by the public on account of Covid-19 pandemic. 2.1 The learned DR, on the other hand, fairly agreed that delay may be condoned in the interest of justice. 2.2 Having heard both sides and considered reasons given by the learned AR, we find that the Hon’ble Supreme Court in Miscellaneous Petition No.21 of 2022 in Suo Motu Writ Petition (C) No.3 of 2020, has extended limitation applicable to all proceedings in respect of Courts and Tribunals across the country on account of spread of Covid-19 infections w.e.f. 15.03.2020, till further orders and said general exemption has been extended from time to time. We further noted that delay noticed by the Registry pertains to the period of general exemption provided by the Hon'ble Supreme Court extending limitation period applicable for all proceedings before Courts and Tribunals and thus, considering facts and circumstances of the case and also in the interest of natural justice, we condone delay in filing appeal filed by the assessee. 3. This appeal is posted for hearing on today. When this appeal was called up for hearing, none appeared for the assessee. ITA No.599/Chny/2022 :: 3 :: 4. The Ld.DR submitted that this appeal filed by the assessee is not maintainable, because, said order is not appealable order before the Tribunal. Therefore, appeal filed by the assessee should be dismissed as not maintainable. 5. We have heard the Ld.DR and considered relevant materials available on record and order passed by the Tax Recovery Officer-03, Chennai, u/s.222(1) of the Act and we find that order passed by the Tax Recovery Officer-03, Chennai, u/s.222(1) of the Income Tax Act, 1961 read with Rule 38 & Rule 52(2) of Second Schedule to the Income Tax Act, 1961, is not appealable order before the Tribunal and thus, we dismiss the appeal filed by the assessee as not maintainable. 6. In the result, appeal filed by the assessee is dismissed as not maintainable. Order pronounced on the 18 th day of January, 2023, in Chennai. Sd/- (महावीर िसंह) (MAHAVIR SINGH) उपा /VICE PRESIDENT Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 18 th January, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु"/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु" (अपील)/CIT(A) 6. गाड फाईल/GF