Tribunal Allows Delayed Appeal Filing Due to Covid-19 Impact, Health Issues

The Tribunal condoned the delay of 1535 days in filing the appeal due to reasons such as health issues of a director, lack of proper advice, and the impact of the Covid-19 lockdown. The appeal, related to assessment year 2012-13, involved issues under sections 68 and 14A of the Act. The Tribunal found discrepancies in the grounds mentioned in the order and those attached to Form no.35, leading to the restoration of all issues for proper adjudication by the ld. CIT(A) to provide the assessee with a fair opportunity to present their case effectively. The appeal was allowed for statistical purposes.

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Issues:
1. Condonation of delay in filing the appeal.
2. Restoration of issues for adjudication before the ld. CIT(A).

Condonation of Delay:
The appeal was time-barred by 1535 days, but the Tribunal considered the reasons for delay provided in the condonation application. The reasons included the health issues of a director, lack of proper advice from a legal consultant, and the impact of the Covid-19 lockdown. The Tribunal, taking into account the reasons and the extension of the limitation period by the Supreme Court, condoned the delay and admitted the appeal for adjudication.

Restoration of Issues for Adjudication:
The appeal pertained to the assessment year 2012-13 and concerned the addition made under section 68 of the Act and disallowance under section 14A of the Act. The Tribunal noted that the issues raised on merit had not been decided by the ld. CIT(A) and deserved to be restored for adjudication. Although the ld. Departmental Representatives claimed that the appeal was dismissed because the assessee withdrew all grounds, the Tribunal found discrepancies between the grounds mentioned in the impugned order and those attached to Form no.35. The ld. CIT(A) had not adjudicated on the merits raised by the assessee, leading the Tribunal to decide in favor of restoring all issues to the file of the ld. CIT(A) for proper adjudication. The Tribunal emphasized providing the assessee with a fair opportunity to be heard and present relevant material in support of the grounds raised.

In conclusion, the Tribunal allowed the appeal for statistical purposes, directing the restoration of all issues raised before them to be adjudicated by the ld. CIT(A) in a fair and just manner, ensuring the assessee's right to present their case effectively.

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