2024 (8) TMI 1243 - AT - Income Tax

Delay of 704 days in filing the appeal before the ld. CIT (A) - there was a delay of 614 days due to Covid pandemic period and there is only delay of 90 days - HELD THAT - After going through the ratio laid down in its order reported 2021 (11) TMI 387 - SC ORDER we condone the delay of 614 days and with regard to 90 days delay, we observe that there is reasonable ground to condone the delay in the form of affidavit filed. Further, we find that as the ld. CIT (A) has not decided the issues on merit for AY 2018-19 and the issues involved are same in both the assessment years i.e. 2018-19 2019-20 and also assessee prayed that the matter may be remitted back to the AO for considering the documentary evidences as the CIT (A) did not decide the appeal on merits. The disallowance made by the AO needs verification of the documentary evidence filed by the assessee. Therefore, in the interest of justice, we direct AO to consider the documentary evidences and also give an opportunity of being heard to the assessee

Summary

The assessee filed appeals against the order of the Ld. CIT(A) for the Assessment Years 2018-19 & 2019-20. The delay in filing the appeal was condoned by ITAT Delhi due to Covid pandemic and reasonable grounds. The matter was remitted back to the Assessing Officer for further consideration of documentary evidence and to decide on merit. Appeals were allowed for statistical purposes.