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2021 (7) TMI 1374 - AT - Income TaxRectification u/s 254 - period of limitation - HELD THAT:- As noted that delay of 195 days in filing MA before the ITAT is attributed to the Covid-19 pandemic. The assessee has also referred to Hon’ble Supreme Court decision dated March 8th 2021 wherein it has been expounded that in computing the period of limitation for any suit, application or proceedings, the period from 15.03.2020 till 14.03.2021 shall be excluded - MA is duly admitted.
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