Asia International & Retail Solutions Private Limited Vs ACIT (ITAT Delhi)
Service Date Decides Limitation- No Delay When Order Served Later- Correct Date of Service Crucial: ITAT Restores Appeal Wrongly Dismissed as Time-Barred
Tribunal noted that the assessment order u/s 143(3) r.w.s.147 was served on Assessee on 04.02.2020 & the appeal before CIT(A) was filed on 02.03.2020, which fell well within the statutory period. CIT(A) dismissed the appeal in limine by presuming that service of order occurred on the date of the order itself, i.e., 29.12.2019, without any contrary evidence. Tribunal held that such presumption was erroneous since Form 35 clearly recorded the actual date of service as 04.02.2020, thereby establishing that there was no delay. Tribunal therefore restored the appeal to CIT(A) for adjudication on merits after due opportunity to Assessee & allowed the appeal for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the Assessee against the order of the Ld.CIT(Appeals)-NFAC, Delhi dated 05.02.2024 for the AY 2012-13 in dismissing the appeal of the assessee in limine on the ground that the appeal is filed beyond time and no reason has been given for the delayed filing.
2. Ld. Counsel for the assessee, at the outset, submitted that the assessment order was passed on 29.12.2019 u/s 143(3) r.w.s. 147 of the Act in the case of the assessee for the AY 2012-13 which was served on the assessee on 04.02.2019 and the assessee has filed appeal on 02.03.2020 and therefore there is no delay in filing of appeal as such. Ld. Counsel for the assessee referring to Form 35 explained that in Column 1C the assessee has clearly stated that the assessment order was served on 04.02.2020. However, the Ld.CIT(A) presumed that since the assessment order is dated 29.12.2019 the appeal was to be filed by 29.01.2020 and since the appeal was filed by the assessee on 02.03.2020 the Ld. CIT(A) presumed that the appeal is filed with a delay and the assessee has wrongly mentioned in column 14 of Form 35 that there is no delay in filing of appeal.
