Delay in filing appeal due to lockdown & rectification application condoned

PCIT (Central) Vs Lavjibhai Swarupchand Mehta (Gujarat High Court)

Gujarat High Court held that the expression or word ‘sufficient cause’ occurring in section 5 of the Limitation Act, 1963, cannot be construed in a static form. Delay in filing of an appeal on account of rectification application and Lockdown duly condoned.

Facts- This application is filed by the Revenue seeking condonation of delay of 474 days in preferring the Appeal under section 260A of the Income Tax Act, 1961.

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