The Tribunal held that due to the pandemic situation prevailing in the whole world, including India, the Supreme Court, had held that the period from March 15, 2020, till February 28, 2022, shall be excluded for the purposes of counting limitation. Since the offices were functioning on a very low strength and in a limited manner, there was a reasonable cause for the delay in filing the miscellaneous applications, and therefore, the delay was to be condoned. (AY. 2012-13 to 2017-18)
Dy. CIT v.Sigma Castings Ltd. (2022) 96 ITR 318 (Luck.)(Trib.) Dy. CIT v. Kundan Castings (P) Ltd. (2022) 96 ITR 318 (Luck.) (Trib.) Dy. CIT v. Paras Castings and Alloys (P) Ltd 2022) 96 ITR 318 (Luck) (Trib)
S. 253 : Appellate Tribunal-Delay in filing Appeal-Due to Pandemic situation Supreme Court excluding period from 15-3-2020 till 28-2-2022 for the purpose of counting limitation-Delay was condoned.