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| The Tax Publishers2022 TaxPub(DT) 4323 (Pune-Trib) INCOME TAX ACT, 1961
Section 253(5)
Taking into consideration the outbreak of Covid-19, at the relevant time, delay in filing of appeal was condoned by ITAT and appeal was admitted for disposal on merits.
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Appeal (Tribunal) - Condonation of delay - Impact of Covid-19 outbreak -
Assessee's appeal was time barred by nominal days. However, assessee sought for condonation of delay taking plea of Covid-19 epidmic. Held: Taking into consideration the outbreak of Covid-19, at the relevant time, delay was condoned and appeal was admitted for disposal on merits.
Relied:Cognizance for Extension of Limitation, In re (2021) 438 ITR 296 (SC) : 2021 TaxPub(DT) 6108 (SC) and Cognizance for Extension of Limitation, In re (2021) 432 ITR 206 (SC) : 2021 TaxPub(DT) 3230 (SC) dated 8-3-2021 and (2020) 421 ITR 314 (SC) : 2020 TaxPub(CL) 771 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 234E
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