Case Law Details
Shri Ambica Sarvajnik Trust Anklav Vs DCIT (CPC) (ITAT Ahmedabad)
The ld. CIT(A) has held that Form No. 10B was filed manually on 03/03/2020 during the appellate proceedings but no evidence of the Form 10B when was uploaded electronically by the assessee which is mandatory as per Section 12A(1)(b) of the Act read with Rule 17B of the Income Tax Rules. However, the ld. CIT(A) has observed that the assessee is free to file the said Form 10B online and/or approach the CIT(Exemption), Ahmedabad after filing Form 10B electronically and to condone the delay in accordance with the delegated powers vested u/s. 1 19(2)(b) of the Act. Such a power u/s. 119(2)(b) is not vested with ld. CIT(A). Therefore, the ld. CIT(A) dismiss the appeal filed by the assessee. Now before the Tribunal, the assessee has not produced only details of filing Form 10B electronically with condone delay petition. In absence of the same, We do not find any infirmity in the order passed by the ld. CIT(A) and therefore we have no hesitation in confirming the order passed by the ld. CIT(A).
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
These two appeals are filed by the assessee against separate orders of even dated 19.8.2020 passed by the ld.Commissioner of Income(Appeals)-9, Ahmedabad relating to the Asstt.Years 2016-17 and 2017-18. Since issue raised in both the appeals are common, for the sake convenience, we dispose of both the appeals by this common order.
2. Registry has noted that there is a delay of 438 days in filing appeals by the assessee before the Tribunal. These appeals are filed before the Tribunal on 30.12.2021 whereas the appeals ought to have been filed on or before 20.12.2020. This period falls under COVID-Pandemic situation, thus following Hon’ble Supreme Court judgment dated 23.3.2020 in suo moto Writ Petition (Civil) No.3 of 2020, vide Hon’ble Supreme Court has extended time limit for filing appeals w.e.f. 15.3.2020. Thus, there is no delay in filing the above two appeals. Delay accordingly condoned, and take the appeals of the assessee for adjudication on merit. First we take assessee’s appeal for the Asst.Year 2016-17.
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