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| The Tax Publishers2023 TaxPub(DT) 479 (Del-HC) : (2023) 455 ITR 0139 INCOME TAX ACT, 1961
Section 260A
Except for a laconic assertion made in the application, that delay occurred on account of 'administrative reasons beyond the control of appellant', there was no explanation given in the application. However, delay occurred in the instant matter and several other matters as well, because of the pendency of matters in which appeals could not be filed during the period when Covid-19 was raging. Therefore, delay was condoned.
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Appeal [High Court] - Condonation of delay - Delay due to Covid-19 outbreak -
There was a delay of 146 days in filing the appeal by the revenue before High Court. Revenue pleaded that delay occurred on account of 'administrative reasons beyond the control the appellant'. Held: Except for a laconic assertion made in the application, that delay occurred on account of 'administrative reasons beyond the control the appellant', there was no explanation given in the application. However, delay occurred in the instant matter and several other matters as well, because of the pendency of matters in which appeals could not be filed during the period when Covid-19 was raging. Therefore, delay was condoned.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
INCOME TAX ACT, 1961
Section 37(1)
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