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TMI Blog2022 (5) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... rd wave of Covid-19 pandemic. As India witnessed a sharp rise in the Covid-19 cases in January 2022, the Hon'ble Supreme Court decided to restore the limitation extension. As per the order of the Apex Court dated 10 January 2022, the period from 15 March 2020 to 28 February 2022 would stand excluded for the purpose of limitation. It is therefore clear that even the Hon ble Supreme Court has taken cognisance of the pandemic situation and extended the period of limitation. It is clear from the order of the CIT(A) that the notices in question were issued during the covid period and the Assessee s contention that it could not respond to the notices in view of the pandemic situation has to be accepted as a reasonable cause. Appeals of the Assessee are allowed for statistical purposes. - ITA Nos. 163 to 170/Bang/2022 - - - Dated:- 17-5-2022 - Shri N. V. Vasudevan, Vice President And Shri Chandra Poojari, Accountant Member For the Assessee : Smt. Prathibha R, Advocate. For the Revenue : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. ORDER PER BENCH : These are a batch of 8 appeals filed by Assessee against 8 orders all dated 30.4.2021 passed by Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely: (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely: (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the fee, if any, shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appeals filed by the Assessee were belated. The CIT(A) called upon the Assessee to explain reasons for the delay. The Assessee in its reply submitted that it had applied to the Commissioner, Income Tax (TDS), Goa, under section 119 of the Act to waive the fees levied. No reply was received in response. Hence, there was a delay in filing the appeal against the order levying interest under section 234E of the Act. 6. The CIT(A) noted that the notice under section 250 of the Act was issued on 04.12.2020 called upon the Assessee to file submissions on or before 17.12.2020. Further, notices were issued on 02.03.2021 and 08.04.2021. The appeal before the CIT(A) was instituted by the Assessee on 03.06.2019. The CIT(A) proceeded to decide the appeals of the Assessee ex-parte for the following reasons: Notices u/s. 250 of the I. T. Act were issued to the appellant on 02/03/2021 and 08/04/2021 requiring it to submit documentary evidences like copy o documents submitted before CIT(TDS), Goa, supporting it's claim that the delay was on account of pending application under section 119 of the Act. However, the appellant failed to respond to both the notices. The last dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Extension of Limitation. the Hon ble Supreme Court on 27th March, 2021 decided to extend the period of limitation of filing cases in various legal fora with effect from 14.03.2021 until further orders in view of hardships faced by litigants due to the alarming Covid-19 situation. It was directed vide order dated 23rd March, 2020 that the period of limitation in filing petitions/ applications/ suits/ appeals/ all other proceedings, irrespective of the period of limitation prescribed under the general or special laws, shall stand extended with effect from 15th March, 2020 till further orders. Thereafter, on 8th March, 2021 it was noticed that the country is returning to normalcy and since all the Courts and Tribunals have started functioning either physically or by virtual mode, extension of limitation was regulated and brought to an end. Finally, in computing the period of limitation for any suit, appeal, application or proceeding irrespective of the limitation prescribed under the General law or Special Laws, whether condonable or not, the period from 15.03.2020 to 14.03.2021 shall stand excluded. The Hon ble Supreme Court on 27th March, 2021 has restored the order dated 23rd Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greater than 90 days, the longer period shall apply. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Section 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 11. Hence, there is no delay in filing of these appeals. In so far s the grievance of the Assessee regarding the action of the CIT(A) in proceeding to decide the appeals ex-parte, we are of the view that the same is not sustained. It is therefore clear that even the Hon ble Supreme Court has taken cognisance of the pandemic situation and extended the period of limitation. It is clear from the order of the CIT(A) that the notices in question were issued during the covid period and the Assessee s contention that it could not respond to the notices in view of the pandemic situation has to be accepted as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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