Change of Branch Manager not sufficient reason for delay in appeal filing

State Bank of India Vs ITO (ITAT Bangalore) We observe that as per Form No.36, the order of the CIT(A) was served on the assessee on 19/8/2019 and the appeal has been filed by the assessee before the ITAT on 29/9/2022, which is the delay beyond the period of 60 days. Though there was a Covid-19 issue starting from March 2020, the Hon’ble Supreme Court suo moto writ petition No.03/2020 along with M.P 21/2022 has held that the period from 15/3/2020 till 28/02/2022 shall stand excluded for the purpose of period of limitation as may be prescribed under any general or special laws in respect of q...