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2023 (1) TMI 275 - HC - Income TaxCondonation of delay - delay of 1018 days in preferring the Tax Appeal - As averred that the time period coincided with the unprecedented situation of Covid-19 pandemic where the affairs in the society virtually at stand-still. It was stated that the Supreme Court by order [2022 (1) TMI 385 - SC ORDER] excluded the period from 15.3.2020 to 28.2.2022 in reckoning the limitation which may have been prescribed under any general or special law - HELD THAT:- There is no gainsaying that the applicant Revenue was pursuing bona fide a remedy. The delay occurred for that reasons and due to the pendamic period which were beyond the control of the applicant. Exclusion of the time as directed by the supreme court is also required to be taken into consideration. For the above reasons, it could be said that sufficient cause is made out. Therefore, delay is condoned. Application is allowed. Rule is made absolute.
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