9911796707
TMI Blog2024 (8) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 months - HELD THAT:- There was a delay in preferring appeal before the First Appellate Authority and the reason for the delay in filing the appeal was attributed to the pandemic Though the DR does not concede to condone the delay, there is no denial of the fact that the entire country was under complete lockdown for 21 days starting from 25/3/2020 to contain the COVID-19 Pandemic. Hon'ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order and the rest of the appeal to the file of the learned CIT(A) for deciding the same on merits. - Shri K.Narasimha Chary, Judicial Member And Shri Madhusudan Sawdia, Accountant Member For the Assessee : Shri J.J. Varun, CA For the Revenue : Ms. Sheetal Sarin, DR ORDER PER K. NARASIMHA CHARY, J.M: Aggrieved by the order dated 26/02/2024 passed by the learned Commissioner of Income Tax (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay. He, therefore, prayed that delay may be condone and the cause of the assessee may be decided on merits. 4. Learned DR vehemently opposed the request of the assessee stating that when the assessment order was communicated to the assessee by 28/2/2020, it was for the assessee to make necessary arrangements for filing the appeal without delay. 5. It could be seen from the record that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vent of actual balance period of limitation remaining with effect from 01/03/2022 is greater than 90 days, that longer period shall apply. The limitation period applicable to this appeal is covered by the above decision and, therefore, this appeal deserve to be heard on merits by condoning the delay. 6. With this view of the matter, we condone the delay in filing the First appeal before the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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