Appeal Revived Because CIT(A) Ignored Supreme Court’s Limitation Extension

Western Maharashtra Development Corporation Ltd. Vs DCIT (ITAT Pune) 143(1) Additions on Dividend & PF: Appeal Restored After Delay Condoned- CIT(A) Refused to Condon Condemning Covid-Period Delay – ITAT Intervenes Assessee, a Maharashtra Government company promoting industrial development, filed return for AY 2018-19 declaring income of ₹1,89,12,980. CPC processed the return u/s 143(1) making two adjustments—disallowance of ₹9,25,71,360 relating to dividend income and ₹55,09,140 for delayed PF payment. Rectification petition u/s 154 was rejected. Assessee then filed appeal befor...