Child Welfare Society Vs ITO (ITAT Jodhpur)
The Jodhpur ITAT allowed the assessee’s appeal for statistical purposes and condoned a delay of 30 days in filing an appeal before the CIT(A). The assessee argued that the delay occurred during the COVID-19 period and was covered by the Supreme Court’s order in Suo Motu Writ Petition (Civil) No. 3 of 2020, which excluded the period from March 15, 2020 to October 2, 2021 from limitation calculations for filing appeals. The assessee submitted that the CIT(A) rejected the appeal without properly considering the Supreme Court’s exemption order and treated the delay as unexplained.
The Departmental Representative did not object to the assessee’s request in view of the Supreme Court judgment. The Tribunal observed that the 30-day delay fell within the exempted COVID period and therefore condoned the delay. The matter was restored to the CIT(A) for fresh adjudication after granting adequate opportunity of hearing and considering the material available on record and submissions filed by the assessee. The order was pronounced on 29 April 2026.
FULL TEXT OF THE ORDER OF ITAT JODHPUR
This appeal is filed by assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the NFAC/CIT(A)] with respect to the assessment years 2018-19, wherein, the assessee has challenged rejection of appeal by the Ld. CIT(A) on account of delay of 30 days.
