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Case Law Details

Case Name : Malatesh Begoor Nadig Vs ITO (ITAT Bangalore)
Related Assessment Year : 2010-11
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Malatesh Begoor Nadig Vs ITO (ITAT Bangalore)

In the case of Malatesh Begoor Nadig vs. ITO, the ITAT Bangalore addressed a 69-day delay in the filing of an appeal for the assessment year 2010-11. The delay was initially deemed unjustifiable by the CIT(A), leading to the dismissal of the appeal. However, upon review, the ITAT considered the circumstances surrounding the delay, particularly the impact of the COVID-19 pandemic. The Supreme Court’s ruling in “Cognizance for Extension of Limitation” had excluded the period from March 15, 2020, to February 28, 2022, fro

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