Bacardi India Private Limited Vs. Assistant Director of Income Tax, CPC.

Parties Involved

Facts Summary

The assessee, Bacardi India Private Limited, filed its return of income for the assessment year 2020-21 on 13/02/2021 declaring total income at Nil after claiming set off for brought forward losses and depreciation. The return was processed under section 143(1). Subsequently, the assessee filed an application under section 154 for rectification, which was dismissed on 07/07/2021 and digitally signed on 29/10/2021. The assessee then appealed before the Commissioner of Income Tax (Appeals), whose order was also dismissed on the grounds of delay in filing the appeal. The assessee argued that the appeal was filed within the prescribed time period considering the digital signature date and the extensions due to Covid-19.…

Legal Issues

• 1. Whether the appeal filed by the assessee was within the prescribed time limit.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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