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. The applicant has contended that an order of the Income Tax Appellate Tribunal (ITAT) was received on...