No Delay in Appeal Filed Within Extended Limitation Period per SC Suo Moto Writ

Pradyumna Kumar Nanda Vs ITO (ITAT Cuttack)

In the case of Pradyumna Kumar Nanda vs. ITO, the Income Tax Appellate Tribunal (ITAT) Cuttack addressed the issue of delay in filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] under the COVID-19 limitation extension provided by the Supreme Court. The appeal, concerning the assessment year 2016-17, was initially dismissed by the CIT(A) on the grounds that it was delayed by 106 days. However, ITAT clarified that the Supreme Court’s Suo Moto Writ Petition (C) No. 3/2020 extended limitation periods

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