INCOME TAX ACT, 1961

Section 249

Appeal [CIT(A)] - Maintainability - Appeal of assessee was dismissed by CIT(A) on short ground of limitation itself -

Appeal of assessee was dismissed by CIT(A) on short ground of limitation itself. Assessee being aggrieved by order of CIT(A) filed appeal before Tribunal. Assessee contended that CIT(A) erred in holding that order which was assailed before him was intimation issued by AO under section 143(1), dated 29-3-2009, but in-fact it was the order, dated 16-8-2018, passed by AO under section 154, which was assailed by the assessee before CIT(A). Therefore, according to assessee, appeal filed on 5-9-2018 was within statutory time limit of 30 days as prescribed under section 249(2). Held: Jurisdictional error took place at the end of CIT(A) as he dismissed the first appeal of the assessee in limine on the short grounds of limitation that the appeal was filed late by 3417 days beyond the time prescribed under section 249(2), thereby erring on the ground as the order which was assailed by assessee before him was an order dated 16-08-2018 passed by AO under section 154 dismissing rectification application dated 08-01-2018 filed by assessee, and not the intimation dated 29-3-2009 issued by AO under section 143(1). Jurisdictional error took place at the end of CIT(A) and the end of justice demanded that the appellate order be set aside and all the issues raised by assessee before CIT(A) be restored for fresh adjudication.

REFERRED : Vijayeswari Textiles Ltd. v. CIT (2002) 256 ITR 560 (Mad) : 2002 TaxPub(DT) 0743 (Mad-HC).

FAVOUR : In assessee's favour.

A.Y. : 2007-08

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