Delay Due to COVID Considered Sufficient Cause: ITAT Condones 820 & 873 Days’ Delay in Filing Appeals

Oxford Shiksha Samit Vs ITO (ITAT Agra) The Income Tax Appellate Tribunal (ITAT), Agra Bench, has allowed two appeals filed by Oxford Shiksha Samit, setting aside the orders of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The ITAT’s decision, pronounced on June 16, 2025, primarily addresses the issue of condonation of substantial delays in filing first appeals before the CIT (Appeals) for the assessment years 2018-19 and 2019-20. The core of the dispute revolved around the CIT (Appeals)’s dismissal of Oxford Shiksha Samit’s appeals as b...