Shri Mahendra Pal, Bareilly V. ACIT, Range-2, Bareilly

MA 14/LKW/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4923 (ITAT-LUCKNOW)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-08-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 30-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ABHISHEK KHANNA
• Keywords: Period of limitation; Time period of passing order; Condonation of delay

Judgement Text

M.A. No.14/Lkw/2023 M.A. No.15/Lkw/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER M.A.No.14/Lkw/2023 (Arising out of ITA No.04/Lkw/2023 Assessment year:2017-18 Shri Mahendra Pal, B/52, Shehdana Colony, Bareilly. PAN:ARTPM9215H Vs. A.C.I.T., Range-2, Bareilly. (Appellant) (Respondent) M.A.No.15/Lkw/2023 (Arising out of ITA No.05/Lkw/2023 Assessment year:2017-18 Smt. Indu Mehrotra, B/52, Shehdana Colony, Bareilly. PAN:AQAPM2811R Vs. A.C.I.T., Range-2, Bareilly. (Appellant) (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) The Miscellaneous Application (“MA" for short) vide M.A.No.14/Lkw/2023 pertains to appeal filed by the assessee vide I.T.A. No.4/Lkw/2023 and the M.A.No.15/Lkw/2023 pertains to appeal filed by the assessee vide I.T.A. No.5/Lkw/2023. Both the aforesaid appeals vide I.T.A. No. 4/Lkw/2023 and I.T.A. No.5/Lkw/2023 filed by the respective assessees were disposed of through a consolidated order dated 15/05/2023 of Income Tax Appellate Tribunal, Lucknow. Appellant by Shri Abhishek Khanna, C.A. Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) M.A. No.14/Lkw/2023 M.A. No.15/Lkw/2023 2 The aforesaid appeals were dismissed ex-parte qua the respective assessees, on grounds of limitation. The relevant portion of the aforesaid order dated 15/05/2023 is reproduced as under: “(A.2) Perusal of the record shows that the appeals have been filed by the assessee beyond the time limit prescribed u/s 253(3) of the IT Act and both the appeals are time barred by 126 days. Perusal of the records also shows that the assessees have not filed any application requesting for condonation of delay. (A.2.1) In view of the foregoing, we hold that these appeals of the assessees are barred by limitation. Accordingly, both the appeals are dismissed in limine for being barred by limitation. However, the assessee(s) will be at liberty to approach Income Tax Appellate Tribunal (“ITAT" for short) for restoration of the appeal(s); along with application(s) for condonation of delay in filing of the appeal(s). If such request(s) is/are received in ITAT from the assessee(s), the same will be considered in the light of applicable law and relevant facts and circumstances.” (B) In the aforesaid consolidated order dated 15/05/2023 of the ITAT, as can be seen from perusal of paragraph A.2.1 of the order, reproduced in foregoing paragraph No. (A), the assessees were given the liberty to approach ITAT for restoration of appeals along with applications for condonation of the delay in filing of the appeal. The present Misc. Applications have been filed by the aforesaid two assessees along with applications for condonation of delay and request for restoration of the appeals for decision on merits. (B.1) The aforesaid petitions for condonation of delay are supported by affidavits of the respective assessees. It has been submitted in the applications that the appeals could not be filed in time because of disturbance due to COVID-19 pandemic. It has been further submitted that Hon'ble Supreme Court has extended limitation for filing of appeals vide order in suo motu case No.3/220 dated 15/03/2020; and if the limitation period, as extended by aforesaid order of Hon'ble Supreme Court, is considered, then the appeals should be held to have been filed within limitation period; and that therefore, the appeals filed by the respective assessees were not barred by limitation. M.A. No.14/Lkw/2023 M.A. No.15/Lkw/2023 3 (C) At the time of hearing before us, the learned Authorised Representative for the assessee reiterated the submissions made in the aforesaid applications for restoration of appeals and condonation of delay, supported by affidavits of respective assessees. He submitted that the aforesaid order dated 15/05/2023 of the ITAT should be recalled and the assessees’ appeals should be restored back for decision on merits. (C.1) Learned Sr. Departmental Representative for Revenue expressed no objection to this. (D) In view of the grounds taken in applications for condonation of delay in filing of appeals and requests for restoration of appeals, and other due consideration of aforesaid submissions made from the assessees’ side; we hereby recall our earlier order dated 15/05/2023 in I.T.A. No. 4/Lkw/2023 and I.T.A. No.5/Lkw/2023 and we restore these two appeals for fresh hearing and decision on merits. The appeals in both these cases have been fixed for hearing on 28/10/2024 which was intimated to representatives of both sides in open court and both sides have waived notice. (E) Registry is directed to restore the aforesaid two appeals vide I.T.A. No. 4/Lkw/2023 and I.T.A. No.5/Lkw/2023 and place for them hearing on 28/10/2024 by regular Bench of ITAT, Lucknow. (F) In the result, both the Misc. Applications are allowed. (Order pronounced in the open court on 14/08/2024) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:14/08/2024 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Asstt. Registrar