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2023 (10) TMI 1240 - AT - Income TaxEx-parte adjudication compelled by CIT(A) - Penalty u/s 271(1)(c) - Covid-2019 pandemic outbreak - HELD THAT:- Once there is no material on record in the CIT(A)'s order that this assessee has been actually served the last corresponding notice(s) of hearing in both these appeals. We are mindful of the fact that the hearing in both these appeals had taken place after Covid-2019 pandemic outbreak followed by many lockdowns. Faced with this situation, we deem it appropriate to restore assessee’s instant twin appeals back to the CIT(A) for his afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing. Ordered accordingly. Delay(s) of 266 days each in both these appeals as instituted on 28.12.2020 stands condoned since covered under Covid-2019 pandemic outbreak period between 15.03.2020 to 28.02.2022 as per hon’ble apex court’s directions in Cognizance for Extension of Limitation, In re [2021 (11) TMI 387 - SC ORDER] read with judgment in Cognizance for Extension of Limitation, In re [2021 (3) TMI 497 - SC ORDER] and [2020 (5) TMI 418 - SC ORDER], excluding the covid-19 pandemic outbreak period from for all intents and purposes under the limitation law.
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