Keshav Madhav Steel Pvt Ltd Vs ITO (ITAT Delhi)
In the case of Keshav Madhav Steel Pvt Ltd vs. ITO, the Income Tax Appellate Tribunal (ITAT) Delhi addressed a delay of 775 days in filing an appeal due to restrictions imposed during the COVID-19 pandemic. The case pertained to the assessment year 2017-18, where the assessee’s appeal against an assessment order from December 20, 2019, was filed on March 4, 2022. The CIT(A)/National Faceless Appeal Centre (NFAC) had refused to condone the delay, citing insufficient supportive material in the condonation petition.
The ITAT referred to the Supreme Court’s decision in Cognizance for Extension of Limitation (2022) 441 ITR 722 (SC), which mandated the exclusion of the period from March 15, 2020, to February 28, 2022, for limitation purposes due to the pandemic. Based on this precedent, the ITAT found the refusal to condone the delay unsustainable and directed the CIT(A)/NFAC to re-adjudicate the matter. The tribunal emphasized that the assessee must present and substantiate relevant facts during the rehearing process. The appeal was thus restored for statistical purposes, with the order pronounced on November 13, 2024.
FULL TEXT OF THE ORDER OF ITAT DELHI
This assessee’s appeal for assessment year 2017-18 arises against DIN and order no. ITBA/NFAC/S/250/2024-25/1064270206(1), dated 22.04.2024, passed by the learned CIT(Appeals)/ National Faceless Appeal Centre (NFAC), Delhi, in appeal no. NFAC/2016-17/10099953 in proceedings u/s 250 of the Income-tax Act, 1961, hereinafter referred to as the “Act”.
