There was  delay of 535 days in filing appeal by revenue against an order passed by Tribunal.  Condoning  the delay the Court held that since delay had occasioned after application for condonation of delay was approved and returned to Ministry of Law and Justice on 16-3-2020 and fact that from 15-3-2020 onwards country was under lock down could not be lost sight, from 15-3-2020 period of limitation stood excluded and,  condonation of delay was allowed. to be allowed. (AY.  2009-10)