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2024 (5) TMI 230 - HC - Income TaxCondonation of delay of 1085 days in filing the appeal u/s 260-A - application seeking condonation of delay filed u/s 5 of the Limitation Act 1963 the applicant/appellant contended that the appeal has to be treated as one within time from 28.06.2022 when Income Tax Appeal 2022 (8) TMI 1506 - HIMACHAL PRADESH HIGH COURT was disposed of as infructuous by this Court and also contended that the delay is neither willful nor intentional. HELD THAT - We may point out that Income 2022 (8) TMI 1506 - HIMACHAL PRADESH HIGH COURT had no doubt become infructuous in view of modification of the order challenged therein 2019 (1) TMI 421 - ITAT CHANDIGARH by the Income Tax Appellate Tribunal by passing a fresh order on 11.10.2019. The appellant had a right to question the order passed on 11.10.2019 by filing appeal under Section 260-A of the Act within the period of 120 days prescribed under the Income Tax Act. The said period ended on 08th February 2020. Thereafter from around 15th March 2020 the Covid Pandemic started and in view of the same the Hon ble Supreme Court titled Re Cognizance for Extension of Limitation 2022 (1) TMI 385 - SC ORDER directed that the period from 15.03.2020 till 28.02.2022 would stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. It further stated that if limitation had expired during the period between 15.03.2020 till 28.02.2022 notwithstanding the actual balance period of limitation remaining all persons shall have a limitation period of 90 days from 01.03.2022. In the instant case the limitation having expired prior to 15.03.2020 on 08.02.2020 itself the applicant cannot get the benefit of the said period of 90 days on 28.02.2022. Admittedly the instant appeal has been preferred on 12.10.2022 224 days after 28.02.2022. No valid explanation for this period of delay is mentioned in the application. We are also of the opinion that the date on which Income Tax Appeal No. 10/2019 was disposed of as infructuous on 28.06.2022 had no relevance since the order impugned in that ITA and in the instant ITA would be different orders. Since we are satisfied that there has been negligence on the part of the applicant/appellant in filing the appeal within the time prescribed by law this application is dismissed.
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