Delay due to COVID-19 outbreak and pendency of rectification application genuine

Pudumjee Paper Products Limited Vs ACIT (ITAT Pune)

ITAT Pune held that delay in filing of an appeal before CIT(A) needs to be condoned firstly by excluding COVID-19 pandemic outbreak period and further since rectification application was pending before CPC. Accordingly, delay condoned for reasonable cause shown and matter restore back to CIT(A).

Facts- The assessee is engaged in the business of manufacturing and sale of pulp, paper and of trading, marketing of paper and hygiene products. The CPC while processing the return of income u/sec.143(1) made certai

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