ITAT Condones 3.5-Year Appeal Delay, Cites Supreme Court’s COVID-19 Extension

Maya Shikshan Pashishan Sansthan Vs ITO (ITAT Agra) The Income Tax Appellate Tribunal (ITAT), Agra Bench, has set aside an order from the Commissioner of Income-tax (Appeals) [CIT(A)] that had summarily dismissed an appeal by Maya Shikshan Pashishan Sansthan, a non-profit educational institution, solely on the grounds of being barred by limitation. The ITAT allowed the appeal for statistical purposes, condoning a delay of approximately three years and five months in the filing of the first appeal. Background of the Dispute The core tax dispute arose from the processing of the assessee’s Inco...