| |
The Tax PublishersITA No. 158/Ind/2020
2021 TaxPub(DT) 6495 (Ind-Trib)INCOME TAX ACT, 1961
Section 253(5)
Delay of 37 days in filing of appeal before ITAT caused due to country-wide lockdowns imposed by the government in wake of Covid-19 outbreak was condoned as reason giving rise to delay in filing the instant appeal was sufficient.
|
Appeal (Tribunal) - Condonation of delay - Reasonable cause - Delay in filing of appeal due to country-wide lockdowns imposed by the government in wake of Covid-19 outbreak.
Assessee sought for condonation of delay of 37 days in filing of appeal before ITAT pleading that delay was caused due to country-wide lockdowns imposed by the government in wake of Covid-19 outbreak.Held: Taking cognizance of the lockdown imposed to prevent spread of Covid-19 outbreak, government had introduced Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 in order to relax/extend the statutory timelines for various compliance under various laws including the IT Act, 1961. Under the given facts and circumstances of case, reason giving rise to delay in filing the instant appeal was sufficient and, therefore, delay was condoned.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2015-16
INCOME TAX ACT, 1961
Section 263 Section 41(1)
 SUBSCRIBE FOR FULL CONTENT
|