2024 (8) TMI 1168 - AT - Income Tax

Condonation of delay filling appeal before CIT(A) - Delay due to the prevailing pandemic situation the same could not be filed before 8/12/2021 with a delay of about 21 months - HELD THAT - There was a delay in preferring appeal before the First Appellate Authority and the reason for the delay in filing the appeal was attributed to the pandemic Though the DR does not concede to condone the delay, there is no denial of the fact that the entire country was under complete lockdown for 21 days starting from 25/3/2020 to contain the COVID-19 Pandemic. Hon'ble Supreme Court in the Suo Motu proceedings in the case of IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2022 (1) TMI 385 - SC ORDER held that in cases, where the limitation would have expired during the period between 15/03/2020 and 28/02/2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01/03/2022, and in the event of actual balance period of limitation remaining with effect from 01/03/2022 is greater than 90 days, that longer period shall apply. The limitation period applicable to this appeal is covered by the above decision and, therefore, this appeal deserve to be heard on merits by condoning the delay. Thus, we condone the delay in filing the First appeal before the learned CIT(A) , set aside the impugned order and the rest of the appeal to the file of the learned CIT(A) for deciding the same on merits.

Summary

The Appellate Tribunal ITAT Hyderabad allowed the appeal of the assessee for assessment year 2009-10, condoning the delay in filing the appeal due to the pandemic situation. The delay was attributed to the lockdown during the COVID-19 Pandemic, and the Tribunal set aside the order of the First Appellate Authority, directing the case to be decided on merits. The appeal was treated as allowed for statistical purposes.