Re: Appeal -Limitation- COVID-19.
For instance, the statutory period for filing of appeal has not completed as on January 31, 2020, making the appeal a deemed appeal for the purpose of VSVA, but the assessee was not able to file the appeal within the stipulated time on account of COVID-19. What would be the situation them?
It is pertinent to refer to the decision of the Hon’ble Supreme Court in the case of Suo Motu Writ Petition (Civil) No(s).3/2020 dated March 23, 2020 www.itatonline.org wherein it has been held that to ease the difficulties faced by the litigants and their lawyers across the country in filing their petition/ applications/ suits/ appeals, irrespective of the limitation prescribed under the general law or Special Laws whether condonable or not shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings.
Therefore, in the event where the last date for filing of appeal was on or after March 15, 2020, the same shall be extended according to the order. Therefore, the status of the deemed appeal under VSVA shall not be affected.
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