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| The Tax Publishers2022 TaxPub(DT) 4286 (Chen-Trib) INCOME TAX ACT, 1961
Section 253(5)
Delay of 10 days which was related to Covid-19 pandemic was condoned and appeal was admitted for adjudication.
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Appeal (Tribunal) - Condonation of delay - Impact of Covid-19 pandemic -
Appeal filed by assessee was delayed by 10 days. Assessee sought for condonation of delay stating that the delay was attributable to the Pandemic of Covid-19 and is covered by the decision of Supreme Court in its decision in Suo Moto Writ Petition (Civil) No. 3/2020, dated 10-1-2022 had held that the period from 1-3-2020 to 28-2-2022 should be excluded while reckoning limitation period. Held: Delay of 10 days which was related to Covid-19 pandemic was condoned and appeal was admitted for adjudication.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 80P(2)(a)(vi)
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