Is an order passed by CIT(A) before hearing the assessee's appeal due to a delay in filing, against the Income tax law?

IN THE INCOME TAX APPELLATE TRIBUNAL
 “SMC” BENCH, AHMEDABAD
(Conducted through Virtual Court)

BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT
ITA No.2224/Ahd/2018

Smt.Rupa Maheshbhai Gandhi
D-404, 5th Floor, Dharnidhar Tower
Paldi, Ahmedabad.
PAN : ABUPG 5905 D
(Applicant) 

Vs.

ITO, Ward-3(2)(10)
Ahmedabad.
(Responent)

Assessee by : Shri Prakash D. Shah, AR
Revenue by : Shri R.R.Makwana, Sr.DR

Date of Hearing : 24/05/2021
Date of Pronouncement: 01/06/2021

O R D E R

The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad dated 03.08.2018 for assessment year 2012-13.

2. The assessee in her appeal has raised the following three grounds:

“1. That the learned CIT(A) has erred in law and facts by not admitting the appeal on account of delay in filing of the appeal of 66 days and therefore the order passed by the learned CIT(A) is bad in law and against facts and therefore the order passed by the learned CIT(A) is to be quashed.

2. That the learned CIT(A) has erred in laws and facts by not quashing the order passed under section 147 rws 144 as the proceedings for the reassessment is bad in law and therefore the order passed by the Id.AO is to be quashed. 

3. The first issue is regarding non-admission of appeal due to late filing of appeal by 66 days before the ld.CIT(A).

4. In nutshell, the facts of the assessee’s case is that assessment order under section 144 read with section 147 of the Income Tax Act, 1961 was passed by the AO on 21.12.2017 and determined assessed income at Rs.9,05,412/-. Against this order assessee preferred appeal before the ld.first appellate authority. The ld.CIT(A) noticed that the date of service of the assessment order on the assessee was on 26.12.2017 but assessee e-filed the appeal only on 30.3.2018, which was beyond the time limit stipulated under section 249 of the Income Tax Act. In other words, the appeal should have been filed within 30 days from the date of service i.e. on 24.01.2018, and therefore, there was delay of 66 days in filing the appeal before the ld.first appellate authority.

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