Delhi HC Dismisses Revenue’s Application for 880-Day Delay in Tax Appeal

PCIT Vs Anil Bhalla (Delhi High Court) In the case PCIT Vs Anil Bhalla, the Delhi High Court addressed the Revenue’s application for condonation of an 880-day delay in re-filing an income tax appeal. The Revenue attributed the delay to a backlog of appeals that accumulated due to the COVID-19 pandemic between March 2020 and March 2022. However, the court found these grounds insufficient to justify such a significant delay, leading to the dismissal of the application. The ruling highlights the court’s stance on maintaining timelines in legal proceedings and the necessity for appella...