TMI Blog2021 (7) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Shamim Yahya (Accountantmember) And Shri Pavan Kumar Gadale (Judicial Member) For the Assessee : Mr. Bharat Kumar, CA For the Revenue : Mr. Sanjay J. Sethi, DR ORDER PER SHAMIM YAHYA, A.M. By way of these Miscellaneous Applications (MAs), the assessee seeks rectification of mistake apparent from record in the order of consolidated in ITA Nos. 2806/M/2018, 2807/M/2018 2805/M/2018 for assessment years 2008-09 to 2010-11. The submission of the assessee in the MA is as under: 1. He is the proprietor of Shreenathji Metal and Alloys and carrying on business of trading in metal and alloys at road side shop. 2. The DCIT Central Circle 2(3), Mumbai passed assessment order, in his case, for the Assessment Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not decided. There is delay of 195 days in filing the MA. Considering peculiar facts and circumstances of the case, he has requested the Hon'ble Tribunal to condone the delay of 195 days. He has also filed an affidavit, dated 09 /02/2021, in this regard. 6. Non adjudication of ground of appeal dealing with jurisdictional issue is a mistake apparent from record, as per the provisions of section 254 (2) of the Act. The grounds about the jurisdiction of the AO go to the root of the matter and requires separate adjudication. 2. At the outset, it is also noted that there is a delay in filing this appeal, the assessee has submitted following submission in this record as under: 1. Assessee received order of Honorable ITAT date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 days, that longer period shall apply. 3. We have heard both the parties and perused the records. At the outset, it is 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. The Hon ble Supreme Court has held as under: 1. Due to the onset of COVID-19 pandemic, this Court took suo motu cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petitions/applications/suits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 4. The Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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