Case Law Details
Sri Sivajothi Spinning Mills Private Limited Vs DCIT (ITAT Chennai)
ITAT heard both the sides, perused the materials available on record and gone through the orders of authorities below. The ld. CIT(A) (NFAC) has rejected the appeal filed by the assessee on the ground that the due date for filing the appeal was 30.03.2020 and the appeal was filed on 30.07.2020 without any condonation petition. The Legislature has, due to outbreak of COVID-19 pandemic, enacted provisions of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, by which, filing of appeal and any document before any Court of Law has been extended till 31.03.2021. In view of the above enactment, we set aside the order of the ld. CIT(A)(NFAC) and remit the matter back to the file of the ld. CIT(A)(NFAC) to condone the delay in filing the appeal and adjudicate the grounds on merits
FULL TEXT OF THE ORDER OF ITAT CHENNAI
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Delhi, dated 02.03.2021 relevant to the assessment year 2017-18 challenging the rejection of appeal due to delay in filing the appeal before the ld. CIT(A).
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