Sunil Vilas Bhosale Vs ITO (ITAT Pune)
Adv Sachin P. Kumar successfully obtains restoration of appeal which had been dismissed due to COVID-related delay.
Adv Sachin P. Kumar effectively represented his client, before the Income Tax Appellate Tribunal, Pune in a matter where the Commissioner of Income Tax (Appeals) had dismissed the client’s appeal as it was time –barred due to an 87 days delay in filing the appeal. The case involved an assessment u/s 143(3) of the Income Tax Act for AY 2018-19, where a significant addition of Rs 2.74 crore was made u/s 68 of the IT Act.
The CIT(A) refused to admit the appeal citing the delay, without considering the exceptional circumstances of the COVID-19 pandemic. Adv Sachin Kumar argued that the delay was reasonable and covered the Supreme Court’s Judgement in Cognizance for Extension of Limitation In Re [(2022) 441 ITR 722 (SC)], which extended the limitation period during the pandemic. He contended that procedural timelines should not defeat substantive justice, especially when the delay occurred during an unprecedented global crisis.
The ITAT Pune accepted the arguments, condoned the delay, and remanded the matter back to the CIT(A) for fresh adjudication on merits. The Tribunal also directed that a reasonable opportunity of hearing should be granted to the assessee and emphasized the importance of compliance going forward.
