Neeta Roshan Kewalramani, Thane V. AO, Thane

ITA 680/MUM/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2011 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 13-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJAY DWIVEDI
• Keywords: Period of limitation; Time period of passing order
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 680/MUM/2024 Assessment Year: 2018-19 Neeta Roshan Kewalramani, Plot No. C-30, Road No. 16, Wagle Indl. Estate, Thane-400604. Vs. AO, Thane, Ward 3(1), Qureshi Mansion, Gokhale Road, Thane-400602. PAN NO. AZPPK 3256 J Appellant Respondent Assessee by : Mr. Sanjay Dwivedi Revenue by : Mr. Ashok Kumar Ambastha, Sr. DR Date of Hearing : 28/05/2024 Date of pronouncement : 30/05/2024 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against order dated 28.12.2023 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2018-19, challenging the action of the Ld. CIT(A) dismissing the appeal as un-admitted. 2. At the outset, the Ld. counsel for the assessee referred to Ground No. 3 of the appeal of the assessee, the Ld. counsel for the assessee submitted that the Ld. CIT(A) has treated the appeal filed by the assessee as application for condonation of the delay, unadmitted. The Ld. counsel for the assessee however, submitted that order of the Ld. Assessing Officer is dated 30.03.2021 whereas the appeal before le CIT(A) the date of issue of the order by the Assessing Offic the appeal by the assessee are not disputed counsel for the assessee submitted that the period between 31.03.2021 and 30.03.2021 Pandemic period, where the limitation for filing appe extended by the Hon’ble Supreme Court appeal no. 21 of 2022 in Miscellaneous Application No. 655 of 2021 in suo-motu writ petition (C) No. 3 of 2020. The CBDT also following the finding of the Hon’ble Supreme Court ext for filing appeal before the ld CIT(A) Pandemic. Accordingly, there is no delay in filing the appeal and therefore, same should be admitted for adjudication and matter should be restored back to the Ld. C 3. We have heard rival submission of the parties and perused the relevant material on record. It is undisputed that the assessment order has been passed by the Ld. Assessing Officer on 30.03.2021 Neeta Roshan Kewalramani At the outset, the Ld. counsel for the assessee referred to d No. 3 of the appeal of the assessee, the Ld. counsel for the assessee submitted that the Ld. CIT(A) has treated the appeal filed as beyond the time and in absence of any application for condonation of the delay, he dismissed admitted. The Ld. counsel for the assessee however, submitted that order of the Ld. Assessing Officer is dated 30.03.2021 whereas le CIT(A) has been filed on 31.12.2021. The the date of issue of the order by the Assessing Offic the appeal by the assessee are not disputed by the ld DR counsel for the assessee submitted that the period between 31.03.2021 and 30.03.2021 falls within the period where the limitation for filing appe extended by the Hon’ble Supreme Court in Civil Appeal No. appeal no. 21 of 2022 in Miscellaneous Application No. 655 of 2021 writ petition (C) No. 3 of 2020. The CBDT also following the finding of the Hon’ble Supreme Court extended the limitation for filing appeal before the ld CIT(A) during the period of the Covid Pandemic. Accordingly, there is no delay in filing the appeal and therefore, same should be admitted for adjudication and matter should be restored back to the Ld. CIT(A) for deciding afresh. We have heard rival submission of the parties and perused the relevant material on record. It is undisputed that the assessment order has been passed by the Ld. Assessing Officer on 30.03.2021 Neeta Roshan Kewalramani 2 ITA No. 680/MUM/2024 At the outset, the Ld. counsel for the assessee referred to d No. 3 of the appeal of the assessee, the Ld. counsel for the assessee submitted that the Ld. CIT(A) has treated the appeal filed beyond the time and in absence of any ed the appeal as admitted. The Ld. counsel for the assessee however, submitted that order of the Ld. Assessing Officer is dated 30.03.2021 whereas has been filed on 31.12.2021. The fact of the date of issue of the order by the Assessing Officer and filing of by the ld DR. The Ld. counsel for the assessee submitted that the period between within the period i.e. Covid where the limitation for filing appeal has been in Civil Appeal No. Civil appeal no. 21 of 2022 in Miscellaneous Application No. 655 of 2021 writ petition (C) No. 3 of 2020. The CBDT also following ed the limitation during the period of the Covid Pandemic. Accordingly, there is no delay in filing the appeal and therefore, same should be admitted for adjudication and matter IT(A) for deciding afresh. We have heard rival submission of the parties and perused the relevant material on record. It is undisputed that the assessment order has been passed by the Ld. Assessing Officer on 30.03.2021 and appeal has been filed by the 31.12.2021. This period falls within the period Hon’ble Supreme Court (supra) relevant finding of the Hon’ble Supreme Court in reproduced as under: “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 followi I The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limit prescribed under any general or special laws in respect of all judicial or quasi 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 t 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 compu 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 Section 138 of the Negotiable Instruments Act. 1881 and any other laws, whic instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” 3.1 Further, the CBDT vide circular No. 10/2021 dated 25th May 2021 has clarified as under Neeta Roshan Kewalramani and appeal has been filed by the assessee before the Ld. CIT(A) on 31.12.2021. This period falls within the period excluded Hon’ble Supreme Court (supra) for considering limiation relevant finding of the Hon’ble Supreme Court in reproduced as 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: The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 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. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect. from 022. 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. 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 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.” Further, the CBDT vide circular No. 10/2021 dated 25th May clarified as under: Circular No. 10.2021 F.NO.225/40/2021/ATA-II Neeta Roshan Kewalramani 3 ITA No. 680/MUM/2024 assessee before the Ld. CIT(A) on excluded by the for considering limiation. The relevant finding of the Hon’ble Supreme Court in reproduced as 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 ng directions: The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 ation as may be prescribed under any general or special laws in respect of all Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect. from 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 he event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. It is further clarified that the period from 15.03.2020 till 28.02.2022 ting 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 Section 138 of the Negotiable Instruments Act. 1881 h prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Further, the CBDT vide circular No. 10/2021 dated 25th May Circular No. 10.2021 Subject: Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the income 1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30 April 2021 providing various relaxations till 31 May 2021 including extending time for flling the appeals before CIT(Appeals). Supreme Court vide order dated 27 April 2021 in Suo Motu Writ Petition (Civil) No.3 of 2020 restored the order dated 23 March, 2020 and in continuation of the order dated 8 March, 2021 directed that the period(s) of limitatio prescribed under any General or Special Laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders 2. The Central Board of Direct Taxes, clarifies that if different relaxations, available to the taxpayers for a particular compliance, the taxpayer is entitled to the relaxation. which is more beneficial to him. Thus, for the purpose of counting the period(s) of limitation for filing of appeals before the CIT(Appeals) under the Act, the taxpayer is entitled to a relaxation which is more beneficial to him and hence the said limitation stands extended till further orders as ordered by the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 vide order dated 27 April 3.1 The period of delay pointed out, the Ld. CIT(A) falls within the period excluded by the Hon’ble Supreme Court limitation and therefore, there is no del Accordingly, we direct the Ld. CIT(A) to admit the appeal and decide the addition in merit after providing adequate opportunity of being heard to the assessee. Since, we have already restored the matter back to the file of the Ld. not required to be adjudicated assessee is accordingly allowed for s Neeta Roshan Kewalramani Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 25 May, 2021 Subject: Clarification regarding the limitation time for filing of appeals before CIT(Appeals) under the income-tax Act, 1961(the Act) 1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30 April 2021 providing various relaxations till 31 May 2021 including extending time for flling the appeals before CIT(Appeals). At the same time, the Hon'bie Supreme Court vide order dated 27 April 2021 in Suo Motu Writ Petition (Civil) No.3 of 2020 restored the order dated 23 March, 2020 and in continuation of the order dated 8 March, 2021 directed that the period(s) of limitatio prescribed under any General or Special Laws in respect of all judicial or judicial proceedings, whether condonable or not, shall stand extended till 2. The Central Board of Direct Taxes, clarifies that if different relaxations, available to the taxpayers for a particular compliance, the taxpayer is entitled to the relaxation. which is more beneficial to him. Thus, for the purpose of counting the period(s) of limitation for filing of appeals before the CIT(Appeals) ct, the taxpayer is entitled to a relaxation which is more beneficial to him and hence the said limitation stands extended till further orders as ordered by the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of 2020 vide order dated 27 April 2021. (Prajna Paramita) Director to the Government of India. The period of delay pointed out, the Ld. CIT(A) falls within the by the Hon’ble Supreme Court for the purpose of and therefore, there is no delay in filing the appeal. Accordingly, we direct the Ld. CIT(A) to admit the appeal and decide the addition in merit after providing adequate opportunity of being heard to the assessee. Since, we have already restored the matter back to the file of the Ld. CIT(A), the grounds raised on merit are to be adjudicated upon at this stage. The appeal of the assessee is accordingly allowed for statistical purposes. Neeta Roshan Kewalramani 4 ITA No. 680/MUM/2024 New Delhi, Dated 25 May, 2021 Subject: Clarification regarding the limitation time for filing of appeals before 1. The Central Board of Direct Taxes has issued Circular No. 8 of 2021 on 30 April 2021 providing various relaxations till 31 May 2021 including extending At the same time, the Hon'bie Supreme Court vide order dated 27 April 2021 in Suo Motu Writ Petition (Civil) No.3 of 2020 restored the order dated 23 March, 2020 and in continuation of the order dated 8 March, 2021 directed that the period(s) of limitation, as prescribed under any General or Special Laws in respect of all judicial or judicial proceedings, whether condonable or not, shall stand extended till 2. The Central Board of Direct Taxes, clarifies that if different relaxations, are available to the taxpayers for a particular compliance, the taxpayer is entitled to the relaxation. which is more beneficial to him. Thus, for the purpose of counting the period(s) of limitation for filing of appeals before the CIT(Appeals) ct, the taxpayer is entitled to a relaxation which is more beneficial to him and hence the said limitation stands extended till further orders as ordered by the Hon'ble Supreme Court in Suo Motu Writ Petition (Civil) No.3 of Sd/- (Prajna Paramita) Director to the Government of India. The period of delay pointed out, the Ld. CIT(A) falls within the for the purpose of ay in filing the appeal. Accordingly, we direct the Ld. CIT(A) to admit the appeal and decide the addition in merit after providing adequate opportunity of being heard to the assessee. Since, we have already restored the matter CIT(A), the grounds raised on merit are upon at this stage. The appeal of the tatistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30 Sd/- (RAJ KUMAR CHAUHAN JUDICIAL MEMBER Mumbai; Dated: 30/05/2024 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Neeta Roshan Kewalramani In the result, the appeal of the assessee is allowed for nounced in the open Court on 30/05/2024. Sd/ (RAJ KUMAR CHAUHAN) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Neeta Roshan Kewalramani 5 ITA No. 680/MUM/2024 In the result, the appeal of the assessee is allowed for /05/2024. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai