Period During Covid-19 Pandemic not includes in Limitation Period for Appeal filing: ITAT Condones Delay [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT)  while condoning the delay of the appeal, it was held that period during covid-19 pandemic not included in the limitation period for filing appeal.

The assessee, SVP Industries Limited, filed the appeal against the order of National Faceless Appellate Tribunal (NFAC).

The assesee challenged that the Commissioner of Income Tax (Appeals) [CIT(A)] has erred in not condoning the delay and dismissing the appeal in gross negligence of provisions of section 3(1)(b) of the Taxation and other laws(Relaxation and amendment of certain provisions) Act, 2020.

The provision of section 3(1)(b) of the Taxation and other laws (Relaxation and amendment of certain provisions) Act, 2020, provided that the period falls during Covid-19 pandemic would not be included while calculating the time limit for filing lis and other appeals etc. before judicial and quasi-judicial authorities.

Before the bench, Akhil Goyal, the assessee representative submitted that the CIT(A) has not considered the submissions of the appellant and dismissed the appeal in a summary manner.

Further, the CIT(A) dismissed the seven appeals of assessee by denying condonation of delay of 310 days out of which most of the time was pertaining to the extended time as per judgment of Supreme Court extending and relaxation prescribed time limit for all judicial or quasi-judicial authorities.

 Anuj Garg, Department representative strongly supported the decision of the lower authorities.

The tribunal while considering the appeal, observed that the CIT(A) was not correct and justified in dismissing the prayer of condonation of delay which was caused during extended and relaxed period due to Covid-19 pandemic.

After reviewing the facts, the two-member bench comprising Chandra Mohan Garg (Judicial Member) and Pradip Kumar Kedia (Accountant Member) directed the CIT(A) to consider the extended time limit and treat the appeals as has been filed within prescribed time limit.

To Read the full text of the Order CLICK HERE

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