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TMI Blog2024 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ation [ 2022 (1) TMI 385 - SC ORDER] has ordered that period from 15.03.2020 to 28.02.2022 shall be excluded for the purposes of limitation under any general or special law in respect of all judicial or quasi-judicial proceedings. In view of this judgment, JCIT(A) is directed to exclude the period from 15.03.2020 to 28.02.2022 from the period of delay on the part of the assessee. Considering the fact that the matter was not adjudicated on the merits, we deem it proper to set aside the matter to the file of the Ld. CIT(A) for re-consideration. He may take a lenient view in the delay caused by the assessee in filing of the appeal before him after excluding the period from 15.03.2020 to 28.02.2022 as discussed above. He may also decide the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow the application of the appellant requesting to condone delay in filing of appeal to meet the ends of justice and then decide the appeal on merits of the additions made as per the written submissions filed and facts available on record. Accordingly, the appellant prays to quash and set aside the impugned order dated 27/03/2024 passed by the JCIT (Appeals) for . .2012-13. 3. The ld. JCIT (Appeals) failed to appreciate that the Legislature has conferred the power to condone delay to enable the authorities to do substantive justice to the parties by disposing of the matters on merit. The expression genuine has received a liberal meaning in view of the law laid down by the Hon'ble Apex Court as well as other courts of law while cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come for A.Y. 2012-13. The case was reopened by the AO under Section 147 of the Income Tax Act, 1961 (in short the Act ) on the basis of information in ITS module that the assessee had entered into share/stock/commodity transactions at NSE/Multi Commodity Exchange and had earned income to the extent of Rs. 10,38,280/-. In the course of assessment, there was no compliance made by the assessee. The assessment was completed u/s. 144 r.w.s. 147 of the Act on 24.12.2019 at total income of Rs. 11,30,930/-. 3. Aggrieved with the order of the AO, assessee has filed an appeal before the First Appellate Authority, which has been decided vide the impugned order. The Ld. JCIT(A) did not condone the delay of 434 days in filing of the appeal and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider the fact that majority part of the delay was covered by the Covid pandemic period. The Hon ble Supreme Court in the case of Cognizance for Extension of Limitation, [2022] 134 taxmann.com 307 (SC) has ordered that period from 15.03.2020 to 28.02.2022 shall be excluded for the purposes of limitation under any general or special law in respect of all judicial or quasi-judicial proceedings. In view of this judgment, the Ld. JCIT(A) is directed to exclude the period from 15.03.2020 to 28.02.2022 from the period of delay on the part of the assessee. Considering the fact that the matter was not adjudicated on the merits, we deem it proper to set aside the matter to the file of the Ld. CIT(A) for re-consideration. He may take a lenient view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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