Case Law Details
Vasan Technology Pvt. Ltd. Vs ITO (ITAT Kolkata)
Assessee has submitted that its director’s parents expired during the year under consideration and, therefore, he was held up in hospital discharging his pious obligation by looking after them in the Hospital. Since the assessee could not produce the evidence, AO has disallowed the expenses. Since there is a reasonable cause for the assessee not to appear before the AO, in the interest of Justice and fair play, ITAT set aside the impugned order of Ld. CIT(A) and remanded the matter back to the file of AO for fresh adjudication.
Period of Lockdown excluded from the date of Final Hearing by ITAT for Calculating days taken by ITAT to Pronounce Final Order
Further, in the given case we also note that in case of COVID-19 pandemic, the lockdown Period should be excluded from 90 days period to pronounce of Tribunal Order.
In this case date of Final hearing by Tribual was 23.01.2020 and Final Order was pronounced by Tribunal on 22.05.2020 which was after 90 days from the date of Final Hearing.
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