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2023 (7) TMI 1279 - ITAT LUCKNOWCondonation of filing of appeal before the ITAT - monetary limits for filing of Departmental appeals before the ITAT - appeal of the Department is time barred by 363 days - DR submitted CBDT vide Circular No.23 of 2019 dated 06.09.2019 had mandated that notwithstanding anything contained in Circular issued u/s. 268A specifying monetary limits for filing of Departmental appeals before the ITAT, High Courts and SLPs/appeals before the Supreme Court, appeals may be filed on merits as an exception where the Board, by way of special order directs filing of appeal on merits in cases involved in organized tax evasion activity - HELD THAT:- The appeal was filed on 07.02.2020. 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. Even after the issuance of the said Circular and OM, the present Departmental appeal was filed on 07.02.2020 i.e. almost five months after the issuance of the said Circular. Filing of the appeal five months after the issuance of Circular has not been suitably explained by the Department. Therefore, we are unable to consider the prayer of the Department to condone the delay and we dismiss the appeal as being unadmitted and being barred by limitation. Decided against department.
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