KRISHNA NAND SINGH ,FATEHPUR V. NFAC, DELHI, DELHI

ITA 5/ALLD/2025

AI Insights

The case involves Shri Krishna Nand Singh, the appellant, who contested the assessment order for the year 2018-19, which was significantly higher than his returned income, attributing the difference to unexplained money. The initial appeal to the CIT(A) was dismissed on the grounds of limitation without considering the impact of the COVID-19 pandemic on the filing period. The appellant argued that the delay was due to the pandemic and referenced a Supreme Court order that extended limitation periods during this period. The Tribunal found merit in the appellant's argument and directed a re-evaluation of the appeal by the CIT(A), considering the Supreme Court's directive.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714161 (ITAT-ALLAHABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Other Referred Cases: Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020; in RE: Cognizance for extension of limitation
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMLENDU NATH MISHRA
• Assessee Lawyers: SHUBHAM SINGH
• Keywords: Condonation of delay; Set aside; Period of limitation; Time period of passing order
• Section: 144

Judgement Text

"I.T.A. No.5/Alld/2025 Assessment Year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.5/Alld/2025 Assessment year:2018-19 Shri Krishna Nand Singh, 846-C, Phoolbagh Colony, Near DM Awas, Fatehpur. PAN:AXLPS0107J Vs. NFAC Delhi (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.5/Alld/2025 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 14/11/2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1070371309(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. 2. The facts of the case, in brief, are that the assessee is an individual. The case was selected under CASS. Subsequently, the Assessing Officer completed the assessment and passed assessment order u/s 144 of the Act Appellant by Shri Shubham Singh, C.A. Respondent by Shri Amlendu Nath Mishra, CIT(D.R.) Printed from counselvise.com I.T.A. No.5/Alld/2025 Assessment Year:2018-19 2 and determined the total income of the assessee at Rs.3,78,75,170/- as against returned income of Rs.23,74,120/- and made an addition of Rs.3,55,01,049/- as unexplained money. Being aggrieved, the assessee went in appeal before the learned CIT(A). Vide impugned appellate order dated 14/11/2024, the assessee’s appeal was dismissed by the learned CIT(A). The learned CIT(A) did not decide the assessee’s appeal on merits. The assessee’s appeal was dismissed by learned CIT(A) on grounds of limitation. The assessee had requested for condonation of delay, however, the request of the assessee for condonation of delay was not considered favourably by the learned CIT(A) and the assessee’s appeal was dismissed treating the same as inadmissible on grounds of limitation. Aggrieved, the assessee has filed the present appeal in Income Tax Appellate Tribunal. 3. At the time of hearing the learned A.R. submitted that the delay in filing of the appeal was because of outbreak of COVID-19 pandemic. He drew our attention to the order of Hon'ble Supreme Court dated 23rd September, 2021 in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020; in RE: Cognizance for extension of limitation; whereby period from 15/03/2020 till 02/10/2021 has been excluded in computing the period of limitation. 4. At the time of hearing, learned Authorised Representative for the assessee submitted that in the impugned appellate order dated 14/11/2024, passed by learned CIT(A), the aforesaid order dated 21/09/2021 of Hon'ble Supreme Court was not considered. He further submitted that had the learned CIT(A) considered the aforesaid order of Hon'ble Supreme Court, the appeal filed by the assessee in the office of the learned CIT(A) would have been found to have been filed within limitation period. He requested that the learned CIT(A) be directed to reconsider the matter, to admit the Printed from counselvise.com I.T.A. No.5/Alld/2025 Assessment Year:2018-19 3 appeal, and to decide the appeal on merits. The learned Departmental Representative for Revenue expressed no objection to this. 5. In view of the foregoing, we set aside the impugned order dated 14/11/2024 of learned CIT(A) with the direction to decide the limitation issue afresh, after giving respectful consideration to aforesaid order dated 21/09/2021 of Hon'ble Supreme Court. If the assessee’s appeal is admitted by learned CIT(A) in view of our aforesaid direction, then learned CIT(A) is further directed to decide the assessee’s appeal on merits after giving reasonable opportunity to the assessee. 6. In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 04/08/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:04/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad Printed from counselvise.com "