SAPNA PARTHA GADRE,MUMBAI V. INCOME TAX OFFICER WARD-22(3)(6), MUMBAI

ITA 365/MUM/2025

AI Insights

The case involves an appeal by Sapna Partha Gadre against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, which dismissed her appeal due to alleged delay in filing against a penalty levied under section 270A of the Income Tax Act, 1961. The penalty was initially imposed by the Assessing Officer/NFAC, Delhi. The assessee argued that the filing was within the extended deadline due to the COVID-19 pandemic as per a Supreme Court directive, which the CIT(A) did not consider, leading to the dismissal of her appeal in limine.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473377 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Other Referred Cases: Hon'ble Supreme Court decision in suo-moto writ petition (Civil no. 03/2020)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHANGEPATIL PUSHKARAJ
• Assessee Lawyers: DHWANI SHAH
• Keywords: Set aside; Period of limitation; Time period of passing order
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G’ BENCH MUMBAI BEFORE: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 365/MUM/2025 (Assessment Year : 2018–19) Sapna Partha Gadre 3/2, Shah Building, T H Katharia Road Mahim, Mumbai-400016. Vs. ITO, Ward 22(3)(6) Piramal Chamber, Mumbai-400012. PAN/GIR No. AEAPG6255M (Appellant) .. (Respondent) Assessee by Ms. Dhwani Shah Revenue by Shri. Bhangepatil Pushkaraj Ramesh, Sr. DR Date of Hearing 24/03/2025 Date of Pronouncement 26/03/2025 आदेश / O R D E R PER VIKRAM SINGH YADAV (A.M): The present appeal has been preferred against the impugned order dated 21.11.2024 passed in Appeal no. NFAC/2017-18/10078951 by the Ld. Commissioner of Income–tax(Appeals)/ National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income- Tax Act, 1961 [hereinafter referred to as \"Act\"] for the Assessment year [A.Y.] 2018-19, wherein the appeal filed by the assessee against levy of penalty u/s 270A was dismissed ITA no. 365/MUM/2025 Sapna Partha Gadre 2 on account of delay in filing the appeal and in absence of necessary explanation offered by the assessee for condonation of delay. 2. In this regard, Ld. AR submitted that the penalty order u/s. 270A was passed by the AO/NFAC, Delhi on 7.12.2021 and the date for filing the appeal before the Ld. CIT(A) was 6.02.2022. However, in view of the Hon’ble Supreme Court decision in suo-moto writ petition (Civil no. 03/2020 dated 23.03.2020 r/w MA. 21/2022 dated 10.01.2022), the period of limitation which was expiring between 15.03.2020 and 28.02.2022 was extended due to out-break of COVID-19 pandemic for 90 days from 01.03.2022 or actual balance period of limitation whichever is higher. It was submitted that in light of the said decision, the assessee had 90 days to file the appeal which expired on 29.05.2022 and as against that, before the expiry thereof, the assessee has filed the appeal on 29.01.2022. Hence, there was no delay in filing the appeal. It was submitted that the Ld. CIT(A), in spite of the fact that the assessee, in the statement of facts submitted as part of the appeal documentation, has given the said explanation, has not taken the same into consideration and has dismissed the appeal of the assessee in limine on account of delay in filing the appeal. 3. The Ld. DR was heard who has not raised any objection in light of the decision of the Hon’ble Supreme Court extending the limitation period in view of the COVID 19 pandemic. ITA no. 365/MUM/2025 Sapna Partha Gadre 3 4. After hearing both the parties and considering the material available on record and taking into consideration the decision of Hon’ble Supreme Court (Supra), we find that there was no delay in filing the present appeal before the Ld. CIT(A). Therefore, the finding of the Ld. CIT(A) that there was a delay in filing the present appeal is hereby set aside, the appeal of the assessee is admitted and the matter is restored to the file of Ld. CIT(A) to decide the same on merits after providing reasonable opportunity to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 26.03.2025. Sd/- (RAHUL CHAUDHARY) Sd/- (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 26/03/2025 Anandi Nambi, Steno Copy of the Order forwarded to: BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// "