The order was pronounced after 90 days of hearing. However, taking note of the extraordinary situation in the light of the Covid-19 pandemic and lockdown, the period of lockdown days needed to be excluded. ( AY.2014-15)
Arvind Metals and Minerals P. Ltd. v ACIT (2020) 81 ITR 648 (Kol) (Trib)
S.254(1) Appellate Tribunal – Pronouncement of orders — Extraordinary situation In Light of Covid-19 Pandemic and lockdown — Period of Lockdown days to be excluded .