NTPC GE Power Services Pvt. Ltd. vs CIT(Appeals)

PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated 18.08.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2017-18/10079633 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 22.05.2021 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Year 2018-19.

From the perusal of the appellate order, it is observed that ld. CIT(A) has not dismissed the appeal of the assessee in limine as it was filed delayed by 94 days before the Ld. CIT(A).

In Ground of appeal Nos. 2 & 3 assessee has challenged the appellate order where the appeal filed by the assessee was not admitted on account of delay in filing the same.

Before us, it is submitted by ld. AR that ld. CIT(A) has dismissed the appeal of the assessee without giving sufficient opportunity of hearing. It was the submission that the ld. CIT(A) has not condoned the delay in filing the appeal, though the appeal was filed during the Covid-19 period where the Hon’ble Supreme Court vide its Suo Motto Writ Petition No. 3/2020 had extended the limitations for filing the appeal, falling between the period from 15.03.2020 to 28.02.2020 till 31-5-2022. It was thus, prayed that delay in filing appeal before the ld. CIT(A) be condoned and the appeal may be decided on merits.

Per contra, ld. Sr. DR vehemently supported the orders of the lower authorities and requested for the confirmation of the same.

We have considered the rival submissions. Adverting to the facts of the present case, it is seen that the assessee has claimed that there was a delay of only 94 days which is mainly due to COVID-19 circumstances. The hon’ble Supreme court in the case of Suo Motu Writ Petition (supra) has already excluded the period from 15.03.2020 to 28.02.2022 for the purpose of filing of appeals. Incidentally, the appeal filed by the assessee against the order passed u/s 143(3) of the Act is fallen between this period. Despite of specific submission made by the assessee, ld. CIT(A) has not condoned the delay and denied to admit the appeal of the assessee.

After considering the overall facts and circumstances of the case and in the larger interest of justice, we condone the delay in filing the appeal before the ld. CIT(A) and remand to the file of ld. CIT(A) with the directions to decide the appeal of the assessee after providing sufficient opportunity of being heard to the assessee. Assessee is also directed to participate in the proceedings before the ld. CIT(A) and file the submissions in support of the grounds of appeal taken. Accordingly, grounds of appeal Nos. 2 & 3 taken by the assessee are allowed.

Since we have remanded the matter to the file of Ld. CIT(A), thus other grounds of appeal taken on the merits become academic and thus, not adjudicated.

In the result, appeal of the assessee is allowed for statistical purposes.