SUKRITI REALCON PVT LTD,NEW DELHI V. ADIT, CPC, BENGALURU

ITA 5055/DEL/2024

AI Insights

Sukriti Realcom Pvt. Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeals), Bengaluru, which had dismissed their earlier appeal due to delay. The delay was attributed to the COVID-19 pandemic, specifically the illness and subsequent death of their Chartered Accountant, who was handling the matter. The Tribunal considered the circumstances of the pandemic and the death of the CA, which affected the timely filing of the appeal, and decided to condone the delay, allowing the case to be heard on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23016 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: ANIL JAIN
• Keywords: Opportunity of being heard
• Section: 143(1)

Judgement Text

" 1 ITA No. 5055/Del/2024 SukritiRealcon Pvt. ltd. Vs. ADIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 5055/DEL/2024 (A.Y. 2019-20) Sukriti Realcom Private Limited A-210 Karkardooma Village, Dayanand Vihar, 110092, Delhi PAN: AAICS5940A Vs. ADIT CPC, Bengaluru Appellant Respondent Assessee by Shri Anil Jain, CA Revenue by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 04/03/2025 Date of Pronouncement 07/03/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-/ADDL/JCIT (A)-3 [‘Ld. CIT(A)’ for short]- Bengaluru, dated 06/09/2024 for the Assessment Year 2019-20. 2. Brief facts of the case are that, in intimation order u/s 143(1) of the Income Tax Act, 1961, (‘Act’ for short)was passed for Assessment Year 2019-20 on 05/03/2021 by the Assistant Commissioner of Income Tax, CPC, Bangalore. Aggrieved by the said intimation dated 05/03/2021, the 2 ITA No. 5055/Del/2024 SukritiRealcon Pvt. ltd. Vs. ADIT Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 06/09/2024, dismissed the Appeal of the Assessee on the delay in latches. As against the order of the Ld. CIT(A) dated 06/09/2024, the Assessee preferred the present Appeal. 3. The Ld. Assessee's Representative vehemently submitted that the Ld. CIT(A) committed error in dismissing the Appeal on delay in latches though the Assessee has put forth sufficient cause for condoning the delay, that the Chartered Accountant who was looking after the matter succumbed to Covid-19 disease. Therefore, the Assessee could not file the Appeal on time, thus, sought for allowing the Appeal. 5. Per contra, the Ld. Departmental Representative vehemently submitted that the Appeal before the Ld. CIT(A) has been filed by the Assessee with inordinate delay and even after excluding the relaxation of limitation granted by the Hon'ble Supreme Court, there was a delay of nearly one year. Therefore, submitted that the Ld. CIT(A) has righty dismissed the Appeal of the Assessee on delay in latches. Thus, sought for dismissal of the present Appeal. 6. We have heard both the parties and perused the material available on record. As per the Ld. CIT(A) even after excluding the relaxation of limitation granted by the Hon'ble Supreme Court, the Appeal has been 3 ITA No. 5055/Del/2024 SukritiRealcon Pvt. ltd. Vs. ADIT filed belatedly with a delay of one year, which is without any reasonable cause to condone the same. It is the case of the Assessee that one Mr. Shyam Shankar Gupta, CA who was looking after the matter was infected with Covid-19 and died on 24/04/2021. Since there was nationwide lock down and the mail sent to Sh. Shyam Shankar Gupta remained un-noticed and the Assessee came to know regarding the passing of assessment order through his Accountant who logged in to the portal in the later stage. Considering the above facts and circumstances, we deem it fit to condone the delay in filing the Appeal before the Ld. CIT(A) and restore the issues involved in the Appeal to the file of the Ld. CIT(A) for adjudicating the Appeal afresh on its merits after providing the opportunity of being heard to the Assessee. Ordered accordingly. 7. In the result, Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 07th March, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 07.03.2025 R.N, Sr.P.S* 4 ITA No. 5055/Del/2024 SukritiRealcon Pvt. ltd. Vs. ADIT Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "