Lahari Impex (P) Ltd Vs ITO (ITAT Hyderabad)
In the case of Lahari Impex (P) Ltd vs. ITO, ITAT Hyderabad addressed a 21-month delay in filing an income tax appeal, attributed to the COVID-19 pandemic. The appeal was initially dismissed by the CIT(A) due to the significant delay. However, the assessee argued that the delay was unavoidable due to the pandemic, referencing the Supreme Court’s ruling that extended limitation periods during the pandemic. Despite opposition from the Departmental Representative, who argued that the assessee should have arranged timely filing, the ITAT acknowledged the nationwide lockdown and the Supreme Court’s extension of limitation periods. The tribunal condoned the delay, setting aside the CIT(A)’s dismissal and remanding the case for a decision on its merits. The appeal was allowed for statistical purposes, emphasizing the applicability of the Supreme Court’s directive in this context.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
Aggrieved by the order dated 26/02/2024 passed by the learned Commissioner of Income Tax (Appeals)/ADDL/JCIT (A)-2 Ahmedabad (“Ld. CIT(A)”), in the case of Lahari Impex Private Limited (“the assessee”) for the assessment year 2009-10, assessee preferred this appeal.
2. At the outset Ld. AR submitted that in this case the appeal before the First Appellate Authority, namely, learned CIT(A) was due to be filed on or before 29/3/2020, but due to the prevailing pandemic situation the same could not be filed before 8/12/2021 with a delay of about 21 months, and looking at the delay the learned CIT(A) dismissed the appeal in limine by refusing to condone the delay.
