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Judgment
This assessee’s appeal for Assessment Year 2017-18, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070853769(1) dated 03.12.2024, in proceed ings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the p arties at length. Case file perused.
It is noticed at the outset that the learned lower appellate authority has r efused to condo ne the assessee’s 450 days delays in filing of the lower appeal instituted on 09.04.2021 against the assessme nt order date d 15.12.2019. That being the case, it is manifestly cle ar that most of the intervening time period herein above is covered under Covid-19 pandemic outbreak upto 2 8.02.2022 w hich already stood excluded for all intents/purposes as per hon’ble apex court landmark decision Cognizance for Extension of Limitation, in Re (2022) 441 ITR 722 (SC).
Faced with this situation and in light of the fact that the assessee has already explained the above period of delay of 450 days institution of the lower appeal, the same is hereby condoned going by Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
This is indeed co upled with the facts that there is also no compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT( A)/NFAC for his afresh appropriate adjudicatio n, w ithin three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceed ings. Ordered according ly.
This assessee’s appeal is allowed for statistical purposes.