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2023 (10) TMI 1240 - AT - Income TaxEx-parte adjudication compelled by CIT(A) - Penalty u/s 271(1)(c) - Covid-2019 pandemic outbreak - HELD THAT - Once there is no material on record in the CIT(A)'s order that this assessee has been actually served the last corresponding notice(s) of hearing in both these appeals. We are mindful of the fact that the hearing in both these appeals had taken place after Covid-2019 pandemic outbreak followed by many lockdowns. Faced with this situation, we deem it appropriate to restore assessee s instant twin appeals back to the CIT(A) for his afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing. Ordered accordingly. Delay(s) of 266 days each in both these appeals as instituted on 28.12.2020 stands condoned since covered under Covid-2019 pandemic outbreak period between 15.03.2020 to 28.02.2022 as per hon ble apex court s directions in Cognizance for Extension of Limitation, In re 2021 (11) TMI 387 - SC ORDER read with judgment in Cognizance for Extension of Limitation, In re 2021 (3) TMI 497 - SC ORDER and 2020 (5) TMI 418 - SC ORDER , excluding the covid-19 pandemic outbreak period from for all intents and purposes under the limitation law.
Issues:
The judgment involves twin appeals for assessment year 2008-2009 against the CIT(A)-2, Nagpur's orders under section 271(1)(c) of the Income Tax Act, 1961. Issue 1: Ex-parte Adjudication The orders under challenge affirmed Assessing Officer's action making quantum additions and imposing sec. 271(1)(c) penalties ex-parte. The Revenue argued non-cooperation by the assessee led to ex-parte adjudication. However, the Tribunal found no merit in the Revenue's argument due to lack of evidence of the assessee being served the last notices of hearing. Considering the impact of the Covid-19 pandemic and lockdowns, the Tribunal decided to restore the appeals back to the CIT(A) for fresh adjudication within three effective opportunities of hearing. Issue 2: Condonation of Delay A delay of 266 days in both appeals was condoned due to the Covid-19 pandemic outbreak period between 15.03.2020 to 28.02.2022, in accordance with the directions of the honorable apex court. The Tribunal excluded this period from the limitation law, following the judgments related to the extension of limitation. Consequently, the twin appeals of the assessee were allowed for statistical purposes, with a copy of the order to be placed in the respective case files.
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