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2023 (9) TMI 1318 - AT - Income TaxCondonation of delay - present appeal filed by the Department is time barred by 479 days - HELD THAT:- As undisputed that the order appealed against was received by the Department on 11.12.2018 and, therefore, the last date for filing the Departmental Appeal before the ITAT was 09.02.2019. Circular No. 23 of the CBDT is dated 06.09.2019 and the OM is dated 16.09.2019. Therefore, the Circular based on which the Department has filed this appeal was issued almost seven months after the expiry of the limitation period for filing of the appeal. As further seen that even after the issuance of the Circular and OM, the present Departmental appeal was filed on 02.06.2020 i.e. almost more than nine months after the issuance of the said Circular. Even if the Department is given the benefit of relaxation in the limitation in view of the order in suo moto Writ Petition (Civil) [2020 (5) TMI 418 - SC ORDER] the period from date of issue of Circular till March, 2020 is almost six months which could not be suitably explained. Therefore, unable to consider the prayer of the Department to condone the delay and dismiss the appeal as being unadmitted, being barred by limitation. Appeal of the Department stands dismissed.
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