{"id":23713,"date":"2022-01-09T10:56:01","date_gmt":"2022-01-09T05:26:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cognizance-for-extension-of-limitation-in-re-2021-438-itr-296-sc\/"},"modified":"2022-01-09T10:56:01","modified_gmt":"2022-01-09T05:26:01","slug":"cognizance-for-extension-of-limitation-in-re-2021-438-itr-296-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cognizance-for-extension-of-limitation-in-re-2021-438-itr-296-sc\/","title":{"rendered":"Cognizance for extension of Limitation, In Re (2021) 438 ITR 296 (SC)"},"content":{"rendered":"<p>The Supreme Court took suo motu cognizance of the difficulties that might be faced by litigants in filing petitions or applications or suits or appeals or all other proceedings within the period of limitation prescribed under the general law of limitation or under any special laws and directed extension of the period of limitation in all proceedings with effect from March 15, 2020 till further orders. Further orders were passed on March 8, 2021 taking into consideration the reduction in prevalence of the covid-19 virus and normalcy being restored. By an order dated April 27, 2021 the first order was restored and it was clarified that the period from March 14, 2021 till further orders would be excluded in computing limitation period prescribed in various laws. Since the situation was near normal, the court considered restoration of the order dated March 8, 2021. The court was of the view that the order was only a one-time measure, in view of the pandemic and was not inclined to modify the conditions contained therein. The following directions were issued : (a) In computing the period of limitation for any suit, appeal, application or proceeding, the period from March 15, 2020 till March 14, 2021 shall stand excluded. Consequently, the balance period of limitation remaining as on March 15, 2020 if any, shall become available with effect from March 15, 2021. (b) In cases where the limitation would have expired during the period between March 15, 2020 till March 14, 2021 notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from March 15, 2021. In the event the actual balance period of limitation remaining, with effect from March 15, 2021 is greater than 90 days, that longer period shall apply. (c) The period from March 15, 2020 till March 14, 2021 shall also stand excluded in computing the periods prescribed under sections\u00a023(4)\u00a0and\u00a029A\u00a0of the\u00a0Arbitration and Conciliation Act, 1996, section\u00a012A\u00a0of the\u00a0Commercial Courts Act, 2015\u00a0and provisos (b) and (c) to section\u00a0138\u00a0of the\u00a0Negotiable Instruments Act, 1881\u00a0and any other laws, which prescribe periods of limitation for instituting proceedings, outer limits (within which the court or Tribunal can condone delay) and termination of proceedings. (d) The Government of India shall amend the guidelines for containment zones, so that regulated movement is allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, including for legal purposes, and educational and job-related requirements.. Cases referred \u00a0Cognizance for extension of\u00a0 Limitation, In Re\u00a0 (2020) 220 Comp Cas 447 (SC), Cognizance for extension of\u00a0 Limitation, In Re\u00a0 (2020) 220 Comp Cas 365 (SC), Cognizance for extension of\u00a0 Limitation, In Re\u00a0 (2020) 220 Comp Cas 127 (SC)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Art. 141 : Covid-19-Limitation-Extension of  period-Order dated March 8, 2021 restored with clarifications-Period from March 15, 2020 till March 14, 2021 excluded and further clarification given [Art, 142,  Arbitration and Conciliation Act, 1996 S, 23(4), 29,  Commercial Courts Act, 2015, S. 12A, Negotiable Instruments Act, 1881,S.138,any other law, which prescribes limitation]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23713","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6at","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23713"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23713\/revisions"}],"predecessor-version":[{"id":23714,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23713\/revisions\/23714"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}