Case Law Details
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.
2. At the outset the Ld. AR for the assessee submitted that there was a short delay of 30 days in filing the appeal before the Ld. CIT(A) during the COVID period and that the said period of delay was covered under exempted period by the Apex Court in the judgment delivered in Suo Motu Writ Petition (Civil) No. 3 of 2020 exempting the period from March 15, 2020 to October 2, 2021 from being counted in limitation periods for filing appeals due to COVID outburst. The Ld. AR argued that the Ld. CIT(A) without distinguishing the judgment of Hon’ble Apex Court rejected the appeal merely holding the short delay of 30 days as unexplained. He prayed that short delay may be condoned and the appeal be restored to the Ld. CIT(A) for afresh adjudication.
3. The Ld. DR has no objection to the request of the Ld. AR in view of Apex Court’s judgment (supra).
4. Admittedly, there was short delay of 30 days in filing the appeal before the Ld. CIT(A) which is covered in the exempted COVID period in the light of the Hon’ble Apex Court’s judgment Suo Motu Writ Petition (Civil) No. 3 of 2020. Therefore, the delay of 30 days in filing the appeal before the CIT(A) is hereby condoned and matter is restored back to the Ld. CIT(A) to adjudicate the appeal of the assessee De Novo after granting sufficient opportunity of being heard and after considering the material available on record and submissions filed by the assessee, and may be filed in course of proceeding.
5. Accordingly, this appeal is restored back to the file of Ld. CIT(A) to adjudicate afresh in accordance with law.
6. In the result the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 29/04/2026 in the open court.
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