SAHKARI GANNA VIKAS SAMITI LIMITED,BIJNOR V. ITO,RANGE-3(4), BIJNOR

ITA 4219/DEL/2024

AI Insights

The case involves appeals filed by the Secretary of Sahkari Ganna Vikas Samiti Limited against the orders of the Commissioner of Income Tax (Appeals), NFAC, New Delhi, concerning the assessment years 2017-18 and 2018-19. The primary issue was the CIT(A)'s refusal to condone the delay in filing the appeals, which was initially perceived as inordinate. The assessee argued that the delay was due to the COVID-19 pandemic and cited a Supreme Court order that extended the limitation period for legal proceedings. The Tribunal found merit in the assessee's arguments and decided to remand the case for a fresh adjudication on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126904 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Other Referred Cases: Miscellaneous Application No.21/2022 in Re: Cognizance for Extension of Limitation
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: S AHMAD AYYUBI; GURNEET KAUR
• Keywords: Condonation of delay; Period of limitation; Time period of passing order; National Faceless Appeal; Commissioner; Commissioner of Income Tax; AMP; Limine; Department; In Limine
• Section: 143(3); 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos.4216, 4217, 4218, 4219/Del/2024 [Assessment Years : 2018-19, 2018-19, 2017-18, 2017-18] Secretary, Sahkari Ganna Vikas Samiti Limited Haldaur, Bijnour, Nayagaon Rampur, U.P-246701 PAN-AABAS5086N vs The ITO Range-3(4) Bijnor APPELLANT RESPONDENT Appellant by S/Shri Ahmad Ayyubi, Adv. & Gurneet Kaur, Adv. Respondent by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 23.04.2025 Date of Pronouncement 23.04.2025 ORDER PER VIMAL KUMAR, JM : The captioned appeals have been filed by the assessee against the respective First Appellate orders passed by Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), New Delhi [“CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] concerning Assessment Years 2018-19, 2018- 19, 2017-18, 2017-18 respectively arising from the respective assessment orders passed by the AO tabulated hereunder:- Sr. Nos. ITA Nos. CIT(A) Order dated Assessment Order dated Assessment Order passed under section 1. 4216/Del/2024 [AY 2018-19] Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), New Delhi order dated 09.08.2024 17.03.2021 143(3) r.w.s 143(3A) & 143(3B) of the Income Tax Act, 1961 2. 4217/Del/2024 [AY 2018-19] -Do- -Do- -Do- 3. 4218/Del/2024 [AY 2017-18] Commissioner of Income Tax (A), 13.12.2019 143(3) of the Income Tax Act, 1961 ITA Nos.4216 to 4219/Del/2024 Page | 2 National Faceless Appeal Centre (“NFAC”), New Delhi order dated 28.06.2024 4. 4219/Del/2024 [AY 2017-18] Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), New Delhi order dated 09.08.2024 -Do- -Do- 2. When the matter was called for hearing, the Ld. Counsel for the assessee submitted at the outset that the CIT(A) has adjudicated the appeals in limine against the assessee by refusing to condone the delay in filing the appeals. The Ld. Counsel for the assessee referred to a tabular chart as under:- Appeal No. AY Delay as per CIT-A Actual Delay Days ITA/4216/Del/2024 2018-19 438 days 28 days [31.05.2022-27.06.2022] ITA/4217/Del/2024 2018-19 169 days 46 days [31.05.2022-15.07.2022] ITA/4218/Del/2024 2017-18 898 days 28 days [31.05.2022-27.06.2022] ITA/4219/Del/2024 2017-18 297 days 28 days {31.05.2022-27.06.2022] 3. The Ld. Counsel submitted that the delay in filing the appeals before the CIT(A) is not inordinate as mis-understood by the CIT(A). For instance, the CIT(A) proceeded on the premise that there is a delay of 438 days in filing the appeal for adjudication under s. 250 of the Act. 4. In the matter, the Ld. Counsel for the assessee pointed out that the assessment order was framed on 17.03.2021 i.e. amidst the Covid period. The Ld. Counsel for the assessee submitted that as per order dated 10.01.2022 of Hon’ble Supreme Court in Miscellaneous Application No.21/2022 in Re: Cognizance for Extension of Limitation, the limitation period expired between from 15.03.2020 to 28.02.2022 was extended and 90 days for compliance of ITA Nos.4216 to 4219/Del/2024 Page | 3 limitation was provided. Thereafter, when it is seen in the light of the judgement of Hon’ble Supreme Court (supra), the delay of 438 days stands reduced to 28 days. 5. The Ld. Departmental Representative for the Revenue relied on impugned order. 6. In the circumstances narrated and owing to disruptions caused by the Covid Pandemic, the Ld. Counsel for the assessee pleaded for benign consideration and sought for condonation of delay in filing the appeals before the CIT(A). 7. In the light of the factual legal submissions made on behalf of the assessee, the delay in filing the appeals before the CIT(A) is condoned in all the captioned appeals and the matter is remanded to the file of the CIT(A) for adjudication of the appeals on merits in accordance with law after giving reasonable opportunity to the assessee. 8. In the result, all the four captioned appeals of the assessee are allowed. Order dictated and pronounced in the open Court on 23.04.2025. Sd/- Sd/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (VIMAL KUMAR) JUDICIAL MEMBER *Amit Kumar, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "