The Tribunal dismissed the appeals of the Revenue as “withdrawn” due to

Held, that though the Supreme Court had extended the period of limitation till February 28, 2022 the Department could not explain the delay from September 14, 2019 till March 15, 2020 (date from which covid-19 restrictions were imposed) and from February 28, 2022 till the filing of miscellaneous applications on August 5, 2022. Despite the extension granted by the Supreme Court, the Department had filed the miscellaneous application after five months from the period of extension granted and also six months after the original order dated September 14, 2019 was passed. The delay in filing the miscellaneous applications is not condoned.(AY.1997-98 to 2001-02)